By PAT GILL BOLTON

FIRST it was "dress down day" - a more relaxed way of showing up at the office on certain days - and now, it's "duvet day". In other words, don't show up at all.

This is the latest trend from the US and it means that if you wake up feeling a bit under the weather, or you simply don't feel like work, you can take a duvet day. Just ring in, and you get the day off, at the company's expense!

Put another way, it's an "official" sick day. The concept is that a specific number of days in the year are made available for staff to be taken when most needed, rather than being pre-booked, like leave days.

The chances of the idea catching on in Warrington were looking pretty slim when the GUARDIAN talked to members of the business community, some of whom had some sharp words to describe duvet days.

Maureen Barnton, of Appleton, is social secretary of BPW (Business and Professional Women) and is self employed as a beauty therapist and aromatherapist.

"I thought when I first heard about it that it was a silly American idea. I don't think it will take off. I think some people are looking for excuses not to work. They have forgotten what the work ethic is all about."

Maureen works from home and also goes to clients' homes. If she doesn't work, business grinds to a halt. She has cancelled appointments only once, in five years, and that was because of the recent floods in Warrington. Maureen said that if she worked for somebody else, taking a duvet day would be letting down colleagues.

Michael Hancock, director of Hancock and Wood's Bridge Street store, Warrington,thought the concept of a duvet day was a non-starter.

"I'd like the idea better if it was without pay. I can imagine that would be useful to both sides."

He said that some of his staff were taking time off at the moment but it was owed to them.

"They are having a 'duvet week-end' and they deserve it" said Michael.

Colin Daniels, chief executive of Warrington Chamber of Commerce and Industry said that in the US, there were shorter holidays and no long Christmas break. In the UK, the situation was different. Many businesses would only become fully operational again this week after the Christmas break.

"Business has had to cope with a host of new rules for annual holidays and other time off, originating with both the UK government and the European Union. There are, as a result, ample arrangements in place to deal with genuine emergencies and family problems. If individuals want a duvet day, they should take it from their annual leave."

Another employer who didn't want to be named said: "I think the concept is outrageous and is encouraging laziness and sloppy behaviour. I would not want to employ anyone who felt the need for a duvet day. This won't discourage people from taking 'sickies'. It will encourage them."

However, one brave boss took a totally different line. Graham Phillips, managing director of The Marketing Group, based in Warrington, who employs five people, said his staff could take a duvet day with pleasure as far as he was concerned, providing their sales were on target. What they can't have is a dress down day. "Presentation is everything" said Graham.

A survey carried out by duvet manufacturers Du Pont showed that one in ten bosses in the UK would seriously consider introducing the idea.

Almost a third of employees confessed to taking a 'sickie' because of a hangover or a late night. Sixty three per cent of bosses were suspicious of workers ringing in sick on Fridays or Mondays.