HONG KONG coaching director Michael Walker is set to leave the territory for Britain. The 28-year-old former Hong Kong number one player is believed to have been offered a job in Britain, whose tennis setup is currently undergoing wholesale changes in their bid to become a world power. Walker would not confirm the job offer but when asked whether he would be available for Hong Kong when the Davis Cup season starts early next year, he said: ''It is highly unlikely.'' An announcement is expected to be made regarding Walker's future next week. Said Walker: ''Where I am going, I don't want to be saying at this stage. It is a really delicate situation. ''There are one or two people who are not available at the moment and I have to be careful how it is done.'' It is understood that Walker, who arrived in Hong Kong six years ago, does not want to disclose any details until he talks to Hong Kong Tennis Association executives Ed Hardisty and Janet Hardisty and president Philip Kwok. All three are presently out of Hong Kong. Walker said the decision was a difficult one to make but felt it would be best for his career. ''I'm not going to leave the coaching director's job in Hong Kong for nothing,'' he said. ''I have been here six years and I am not unhappy with the job. But it is very much a career move.'' Walker insisted that he ''did not apply in writing'' for the overseas post. Britain, who have not produced a top-class player in two decades, are currently restructuring their tennis programme with the aim of regaining their place among the world's elite countries. Walker, who still has strong links with Britain having previously been a member of their Davis Cup squad, is understood to be part of their ambitious plans. Walker arrived in Hong Kong in 1988 to help the then Hong Kong Sports Institute head tennis coach Kevin Livesey with the territory's Davis Cup team, eventually joining the Institute's coaching staff. After three years in Hong Kong, Walker became eligible to represent the territory in Davis Cup competition and was immediately installed as the local number one. In 1992 he was appointed coaching director of the Hong Kong Tennis Association with a brief to implement an effective development programme in the territory. That move caused a rift between the association and the Institute's head tennis coach Geoff Masters. It eventually resulted in Masters' resignation last year. But the controversy continued when Walker was last year appointed Hong Kong Davis Cup captain, ousting veteran Mark Bailey. It was the first time former number one player Bailey took no part in a Hong Kong Davis Cup venture in 11 years. At the time Walker said his captaincy would prevent him from playing in Hong Kong's Asia-Oceania Zone Group Two tie against Indonesia at Victoria Park. But with injuries depleting the squad, he was included as a playing member with team manager David Ho taking over the captaincy. Relations between the association and the Institute have now thawed and the two bodies are working together in a streamlined development programme. Youngsters are being trained at both the Institute, under tennis co-ordinator Bailey, and the Victoria Park-based association. Several players have been rising through the ranks in recent years, the most prominent of whom is 16-year-old Institute-based Willy Chan Lee - ranked in the top 500 on the women's WTA Tour. The association's Melvin Tong is the top male junior and is rapidly rising up the senior ranks. Tong recently muscled his way into the territory's Davis Cup squad and won a match in Hong Kong's 3-2 defeat by Indonesia.