BLACKBURN are on a collision course with Manchester United after issuing another hands off warning over Alan Shearer.

United manager Alex Ferguson yesterday admitted that he has his sights set on prising the England striker away from Ewood Park in time for his club's renewed assault on the European Cup next season.

But Rovers have again told United that they are not willing to doe business any deal would certainly shatter the Pounds 8.5 million British transfer record set by Liverpool when they took Stan Collymore from Nottingham Forest last summer and that they are determined to hang on to their most prized asset.

"We have had an enquiry from Manchester United but have told them that Alan Shearer is simply not for sale," said chairman Robert Coar, just days after millionaire benefactor Jack Walker took an identical stance.

Shearer was the Premiership's top scorer with 37 goals last term becoming the first man to breaks the 100 goal barrier in the Premiership and the first to bag 30 goal hauls in three consecutive top flight seasons.

United's interest hit the headlines last week when their chief executive Martin Edwards revealed they had made approaches to Blackburn both before and during Euro '96 both of which were rejected.

And Walker, whose cash has propelled the Lancashire club from first division obscurity to Premiership Champions in 1994/'95, declared. "There is no way Alan Shearer is going anywhere. He wants to play for us next season.

"We are planning to bring in new players. We are strengthening, not weakening our squad."

The key to any deal could be Walker's relationship with the 25 year old striker, which Shearer insists remains as solid as ever despite the continuing speculation.

He is quoted in yesterday's Lancashire press as saying "My relationship with Jack Walker is as strong as it has always been.

"He has personally telephoned me to say there has been an interest from other clubs but he has rejected their enquiries. He has told me that Blackburn want to buy players' not sell them."

And united boss Ferguson upped the ante officially yesterday when he declared. We have made another enquiry. The ball is firmly in Blackburn's court.

. Leeds boss Howard Wilkinson yesterday splashed out Pounds 2.6 million to make Leek Bowyer Britain's most expensive teenager. Wilkinson, armed with around Pounds 12 million after the club's sale to media group Caspian, beat off competition from Premiership rivals Liverpool, West Ham, Coventry and Sheffield Wednesday to recruit the midfielder. The England Under 21 star who scored 14 goals from midfield last sea son, has signed a five year contract.