Shaun Goater's recent absences from even Reading's bench may be simply down to cash.

The Bermudian frontman, top-scorer at the Madejski Stadium last season, has been frozen out of the team in recent weeks by boss Steve Coppell and remains stalled on 48 appearances for the Royals.

It is understood that a clause in the striker's contract means Reading would need to make a substantial payment to Manchester City, Goater's former club, if the striker hits 50 appearances - something he appears unlikely to do in the near future as Coppell has suggested the striker can go out on loan.

Both the player and the manager have refused to comment on the issue, although it wouldn't be the first time a player has been sidelined just a handful of games short of a landmark.

The complexities of modern transfers, and the financial demise of many clubs, have meant a number of players, often on the fringe of the first-team squad, find themselves up against a glass ceiling when an appearance-linked payment is due.

But it is especially frustrating for Goater, who joined Reading for ?500,000 in the summer of 2003 in search of guaranteed first-team football.

“It is not something I know about or can comment on,” said Goater, who has started just two league games this season after falling well down the gaffer's pecking order.

Coppell also vehemently denied any contractual reason for dropping the perennial goalscorer and fan favourite, stating; “A few people have asked me about his situation. First and foremost, contract talk is private and confidential and I won't talk about contracts.

“What made my mind up about Shaun is that we've got other forwards and I see them ahead of him in our pecking order at this moment in time.

“Given the chance, I would go with them first instead of him.”

Coppell also said in an interview with the Reading Evening Post that Goater had asked not to play reserve football, something the soccer-mad striker has denied.

“I had a chat with him. He doesn't want to play reserve team football which I can understand at his age so I told him to wait and see what happens,” claimed Coppell.

But Goater, who has scored more goals in the stiffs than the first team this year, rejected this.

“I love playing football and I will play wherever I can,” he told

“It is not my first choice, but if I can play reserve team football then I am half-way to being happy.

“I am a footballer and I am going to keep playing whatever games I can. If I have to spend some time in the reserves then I will do that and hopefully my chance for first-team football will come after that.

“I am just working hard, training hard and waiting for an opportunity.”

An injury to striker Dave Kitson means Goater may at least earn a recall to the bench for the Boxing Day visit of Watford after three consecutive games spent with his kids rather than team-mates.

“I don't expect to make the starting line-up because Nicky Forster is fit again,” said Goater, whose side sit in fourth place in the Championship, just three points off the top.

“But maybe I will make the bench.”

Kitson is expected to be out for up to eight weeks with a knee problem.