Seán Cavanagh has a difficult decision to make regarding his future. The two-time All Star must either commit to Tyrone football and the family accountancy firm or take up a two-year contract with the Brisbane Lions.

The Australian Rules club approached the Moy midfielder during the summer but Cavanagh refused to let it disrupt Tyrone's attempts to win a second All-Ireland title in three years. He also stated live on television, the night of the football final, that he would not be switching allegiance to the AFL.

However, he has been reconsidering his options after the Lions offered him a professional contract last week.

"They have made me an offer to go over for a couple of years. At the minute, there is an awful lot involved in making a decision. I'm currently talking with the likes of Mickey Harte, friends and family and obviously Gerard Scholly, the agent for Melbourne and the Brisbane Lions."

Harte's stance on the matter is already well documented. The Tyrone manager has been severely critical of the International Rules series, reiterating just last week that it damages the profile of Gaelic games on an international scale.

"I'll make my decision in the next week or so," said Cavanagh. "The International Rules will give me a chance to go out and see the country. I haven't been out to Australia before, even get talking to a few of the players out there. See what it's like and take it from there.

"I will have to let them know before the end of the International Rules because I think pre-season starts at the start of November so I would need to be there."

There are several pros and cons for Cavanagh to weigh up. While his natural athleticism and attacking ability are unquestioned he has admitted to not being the best fielder, an essential tool in the Australian game. Also, he is 22, while previous successful Irish imports to the oval ball game, like the Sydney Swans' Tadhg Kennelly and Jim Stynes were only teenagers when they switched codes.

"I have been speaking to Tadhg and Setanta (Ó hÁilpín, who just signed professional terms with Carlton) last year during the International Rules about the whole transformation from Gaelic football to the Aussie Rules.

"At the end of the day, I'm 22 now and Tadhg and Setanta went over when they were 18 or 19. The three years' headstart they had will make it significantly harder for me to make it over there."

Cavanagh was speaking yesterday at the launch of the UCD player welfare survey, commissioned by the GPA. The report showed 70 per cent of intercounty players feel they should be semi-professional - something the full-time accountant would also advocate.

"It would be advantageous to get some reimbursement. If you look at the Tyrone team this year we had to take seven or eight Fridays off work. The players have to take holidays and unpaid leave. We'd be looking for some reimbursement in the future. I think most of the players are for a semi-professional set-up."

The possibility of going to Australia to play for two years before returning to a semi-professional GAA is another potential option for the player.

"Yeah, well that's it, but I suppose you have to look at some of the risks that lie with going to the AFL. The suitability of the game - I'm not too sure I would suit the game. I have an awful lot here at home with the accountancy career so there is an awful lot here to be left behind. The way things are going with Tyrone and myself, I'd like to think I can improve for the future, become a better player and help Tyrone win more All-Irelands.

"There is a good opportunity to cover myself financially if this semi-professional thing takes off and keeps me in Ireland with the GAA."

A young man with a bright future regardless of the route he chooses in the coming weeks.