McRae says he has not enjoyed his rallying this year

McRae has been dropped by the Citroen team for 2004 and there are no drives available in other front-running teams.

The 35-year-old Scot has ruled out the prospect of trying to raise �5m in sponsorship to form his own team.

But McRae has refused to criticise the rule changes that will limit each team to two drivers.

"The way that it was dealt with was not very professional and did not give everyone a fair crack at the whip," he said, pointing out that the rules were changed three times.

The rule is the rule Colin McRae

"But I don't resent them. There are always rule changes in sport.

"The rule is the rule, although it left me out of a drive, and a few other people are not in as nice a position as they would like to be in."

McRae had already admitted that he was contemplating taking a year out of rallying to "regroup" and had not enjoyed taking part in the sport this season.

Driver profile: Colin McRae

His form slumped in the latter part of the season and he has been out-paced by team-mates Sebastien Loeb and Carlos Sainz, who are tied on points at the top of the championship heading into the final round.

It has been reported that he is considering driving for the first time in the Paris-Dakar desert rally in January.

He might also try out sportscar racing in tandem with other cross-country rallies like the Dakar.