AFTER spending last week on matters concerning his offer to become Hereford's majority shareholder, Graham Turner was looking to a run in the FA Umbro Trophy to boost finances and keep the fans' interest alive.

But United's dream of completing their first season back in non-league soccer with a May trip to Wembley was shattered by Dover, whose second round victory was their second at Edgar Street in two months. At the end of November they won 1-0 in the Vauxhall Conference.

With United out of the Conference championship race, not surprisingly Turner was utterly downcast after the tie, saying: ''This defeat magnifies our financial problems. I just hope our fans stick with us for the rest of the season.'' After Gerald Dobbs had given Dover an 11th- minute lead, their defence, in which Lee Shearer was outstanding, had little difficulty in repelling United's unim-aginative, long, high-ball attacks. And the Bulls were never able to produce the passion and drive necessary to panic Dover with waves of sustained pressure.

Certainly there were mitigating factors. Due to Brian McGorry's suspension and injuries to other players, central defender Trevor Matthewson started the match with only 55 minutes of soccer under his belt during the last 12 weeks, while substitute Ian Foster was making his first appearance for nearly three months. But Dover, with only one defeat in their previous six games, also had players missing through injuries and suspension.

Turner exclaimed: ''Everything seemed to conspire against us. On Saturday morning Tony Agana had to pull out because of a face abscess, and losing John Brough with a rib-cage injury early in the first half was a bitter blow. It meant that Gavin Mahon, who had started brightly in midfield, had to take Brough's place in the centre defence, robbing us of our creativity.''

United should have gone one up in the 10th minute. Keeper Martin Davies blocked Jamie Pitman's shot and, when Rob Warner whipped the rebound to the far post, James McCue fired over the bar from close range. Straight from the goal- kick Nigerian Under-21 international Sam Ayor-inde threaded a through ball to Dobbs who shot over the advancing Andy Quy.

Thereafter, the Bulls seldom looked like equalising. Before half-time Neil Grayson shot wide from a good position and in the 46th minute Matthewson's header from Murray Fishlock's cross sailed a foot wide of the near post.

At the other end Mahon cleared off the line from Ayorinde and Dover had the tie sewn up by the time substitute Roy Godden fired in their second with his first touch of the match in injury time.

United's Matthewson and Grayson and Dover's Jake Leberl, who was sent off in his previous game at Edgar Street, and Ayorinde received yellow cards.

Hereford: Quy, Rodgerson, Brough (Mansell 23 mins, Williams 80 mins), Matthewson, Fishlock, Pitman (Foster 72 mins), Warner, Mahon, Hargreaves, Grayson, McCue. Attendance: 2,158.