And the Ibrox assistant boss claims he would walk away from the club for good if he thought Rangers were surrendering the title to Celtic by off-loading their stars.

Rangers have admitted they could be forced to sell one of their key men this month in a bid to balance the books and have already accepted an offer from Birmingham from Kris Boyd.

The striker failed to agree personal terms but the deal could be back on according to reports today, while skipper Barry Ferguson has now been linked with Middlesbrough after Newcastle revealed their interest.

Madjid Bougherra is another player Rangers could cash in on after he was also linked with Newcastle, as well as clubs in France.

"I totally understand the fans' views," said McCoist.

"They just see the fact we're in the middle of the title race and may be selling our top scorer.

"I appreciate that. All I can ask the supporters is to look at the facts - we have to sell.

"I know the fans aren't interested in balancing books. All they want is a good team and to win the league.

"I don't agree with anyone who says if Boyd goes we can't win the title or we can't win without him.

"I'd say that about whoever goes. Please do not look on this situation as a sign we're giving up on anything.

"If that was the case I may as well get my bag from my locker, throw away the key, jump in my car, drive off and never come back.

"That's just ridiculous and I hope they don't think like that because it's not the case at all.

"No matter who leaves we'll be doing everything we can to make sure we're successful on the park."

He added: "I don't think Kris is hurt in any way. In this day and age there has to be a realisation from everybody of what's happening.

"It's common knowledge we have to sell someone in January. It's nothing against Kris or anybody else. He is mature and knowledgeable enough to know there's no witch-hunt.

"The offer just happened to be for him. We accepted it but so far he hasn't and he's well within his rights."

Meanwhile, Blackpool have confirmed their interest in taking Alan Gow back to Bloomfield Road after he failed a medical at Wolves.

Gow enjoyed a successful loan spell with the Seasiders in the first half of the season and secretary Matt Williams told the Sunday Mail: "We'll continue to monitor the situation.

"We have spoken to Rangers and Alan's representatives after the situation arose at Wolves. We have asked them for an update."