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BOB GUNN, in criticising Peter Knight's calculations of funding per student for teaching (THES, November 29), has introduced a concept that is irrelevant and even dangerous. It amounts to making explicit cross-subsidy at a time when there is a heavy duty of accountability.

I would not like to be his accounting officer facing a contractor querying overhead levels, an overseas student asking the differential between home and overseas fees to be justified, let alone the funding council asking for greater detail in the expenditure of the research element of its grant.

Much better for the moment to ask the funding council to be accountable for the wide disparities in its provision of the teaching element when equality is supposed to be the underlying principle.

RAOUL FRANKLIN Vice chancellor, City University.