PLANNING for next season would appear to be Town’s remit after a defeat that realistically killed off any major hopes of a play-off slot.

Tranmere’s win put them nine points ahead of Town with both clubs having nine games left to play. It’s not a chasm but the manner in which Rovers went about claiming their three points suggested a distinct divide.

It would be easy enough to crack the old gag about Rovers being a side who are big but not clever, however the difference between the two teams was that – whatever Tranmere’s style – they were astute enough to know how to go about taking hold of the game and ensuring they came out on top.

It really was a case of who wanted to win badly enough and Town currently seem a side who really don’t have the desire to try and roll over the opposition in front of them.

There are just two many inconsistencies in Town’s form at the moment.

Faced by a footballing side at MK Dons on Tuesday, Town kept their shape, stuck to a progressive game-plan and produced arguably their best display since the defeat of arch rivals Leeds United.

Yet faced by a Tranmere side who are quite prepared to mix up some passing football with an aggressive up-and-at-them approach, and the same Town starting line-up looked ill at ease – appearing vulnerable in defence and at times impotent in attack.

These issues will be concerning manager Lee Clark as he seeks to put together a side that can challenge for the top slots next season, because on current evidence making that challenge in what remains of this season seems unlikely unless Town can find a new vein of steely resolve in the final few matches.

The first few minutes of the Prenton Park contest perhaps summed up what is ailing Town.

Rovers were ahead within six minutes when, after Town keeper Alex Smithies had to be alert to make a good save, from the resulting corner Charlie Barnett’s ball in was met by Tranmere skipper Antony Kay who powered his header past the teenager from eight yards.

The problem for Town was that Kay scored without hindrance as the visiting defence stood like shop window dummies. Striker Andy Booth admitted he had been the one to lose his man, but all the same surely someone should react to an opponent running unchallenged into a space where you could have parked a car.

Despite playing on a pitch that appeared to have been prepared by a team of shire horses with ploughs, Town did manage to hit back with Tom Clarke to the fore in some cogent play going forward and the midfielder had a hand in the equaliser.

He freed Michael Collins who adjusted neatly to deliver the cross that allowed the man wearing 23 to score on 23 minutes – Andy Booth netting his first goal since September 20 with a bullet header (No145 for Town!).

The rest of the first half saw both sides battling to get the better of each other and a surface which all too often saw positive play punished by the ball bobbling out of the players’ control.

At the interval Tranmere brought on Edrissa Sonko for the injured Terry Gornell and the change seemed to enliven Rovers’ partnership in attack with Bas Savage stepping up his game.

The man with the radical blue rinse began to torment Town’s defenders and on 50 minutes delivered what was the killer blow in the contest.

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Despite receiving the ball wide in the left channel and heading away from goal, Savage found – or arguably was needlessly allowed – the time and space to turn and set himself for a right foot strike that zipped into Smithies’ top left-hand corner.

A great goal that was given a suitably extravagant celebration as Savage ran to halfway to perform a pretty impressive moonwalk.

Three minutes later the visitors were two down and pretty much out as a free kick delivered by former Town player Andy Taylor was met by a weak defensive header from Andy Butler and the ball fell invitingly for Kay, who slammed home his second goal.

In the final stages Ian Craney could have clawed Town back into the game, but equally Kay could have completed his hat trick – but the truth was that there was only one winner.

Town’s next big task is to work out how they can ensure that they are the ones who enjoy the regular feeling of being winners.