IT would appear that Julian Thake (You Say, December 1) does not hold the British accountancy profession in high regard if he thinks that the only way to separate railway track and operating costs is to set up separate organisations.

I am sure it is not beyond the wit of our accountants to set up separate accounts within one organisation. I must also ask why, if separate organisations are required, they have not appeared elsewhere in the EU.

I do not see a French or German equivalent of Railtrack. Unless, of course, he wishes to argue that we are the only EU member to have implemented the Directive.

I would make two other points.

First, Mr Thake complains I use the word "canard" too frequently. As I only used it once in each of two letters, I leave the readers to judge whether this is too often.

Second, in both of his replies Mr Thake has made cynical comments about me. This suggests to me that he knows his argument is weak.

COLIN JONES, Worcester.