The long shadow of semi-professionalism and the Finance Bill fell again on the GAA yesterday at the official launch of the 2002 Allianz National Hurling League. Present were two county managers at either end of the graph of experience: Limerick's Eamon Cregan and his former charge at Offaly, Michael Duignan, who has recently taken over as manager of Meath.

Both expressed disquiet at the effect on Gaelic games of semi-professionalism in other sports and the tax breaks proposed for those sportsmen in the Minister for Finance's recent Bill.

"I was surprised," said Cregan. "I thought our players were discriminated against. Professional sportspeople are getting tax breaks and amateurs are not. League of Ireland soccer players are getting money as part-timers, professional rugby players are on around 40,000 and an elite are doing extremely well. Our players are playing for the love of the game, but you get tired of that.

"I believe semi-professionalism will come into the GAA. It's heading that way. Young people - and I see it in Limerick - are getting paid to go training in rugby."

Duignan saw developments as very negative for the GAA.

"The biggest message I take out of this is for 17 or 18-year-olds who are talented at a few games. Here's another reason not to play GAA, and anyone who's going to make it at intercounty hurling is well capable of playing golf or rugby at a high level, and, where there's more rewards there, that's the road they're going to take.

"I think hurling is a dying game generally, and I know this is a complex issue, and in a way Charlie McCreevy can say 'You're not being paid anyway', and that's a fair enough point. But there should be a committee to look into the tax issue.

"It's very complex, but the GAA should sit down with someone from the Department of Finance and look into the details. Should a footballer in Kilkenny get the same as a hurler? What about players across the 32 counties? Maybe you could add on a pound or two to the admission price, and that goes back into a pool for the players and then they can get a tax break.

"Something has to be done. Society has changed. You have to encourage young players, get them to play. Charlie McCreevy's move has brought this to a head. I can't see the point in Padraig Harrington, great sportsman and ambassador that he is, who has earned £5,000,000 since he started - he doesn't need a tax break. Eddie Irvine is flying around the world in a private jet and getting a tax break."

Both managers were concerned by the challenges facing hurling, and traced much of the problems back to primary school level.

"Teachers don't get paid to get into coaching," said Duignan, "and there's a falling-off as a result. Hurling doesn't just happen. People in pubs complaining about things need to get out and get involved with a team. But sad to say, people won't give up a couple of hours for the local club. That's the way it is."

According to Cregan, current difficulties have been foreseeable for a long time.

"Twenty years ago, there was a major problem in Limerick. There were two teacher-training colleges, Mary Immaculate in Limerick and St Pat's in Drumcondra. Even in Mary's the ratio of females to males was already 25 to five, in other words 5:1. Normally the primary school teacher was a crucial link with local clubs. The numbers aren't there anymore."

There was further unanimity on the question of dual players. Both Cregan and Duignan played football and hurling for Limerick and Offaly and felt that it hadn't done their hurling any good. Cregan has already laid down the law on the matter in Limerick, where there are several dual players.

Cregan also qualified the media curbs announced last month when it was stated that the only interviews granted would be with the management, team liaison officer and captain who would speak on behalf of the players.

"I do believe that talking to the press affects performance. There was one particular player in last year's National League who got half a page in the papers and he hasn't hurled since. He began to believe what was being said about him."

He confirmed, however, that Limerick would be holding press nights before big matches.