Virender Sehwag may advocate its usage but Indian skipper Mahendra Singh Dhoni remains adamant that the controversial Umpire Decision Review System should not be implemented unless it guarantees 100 per cent accuracy.

Sehwag has called for implementation of the UDRS but it will not be in use during India's Test and ODI series against New Zealand starting on Thursday.

Dhoni said that he is always reluctant to purchase a life jacket without an accompanying warranty and the referral system in its current form was in a similar situation.

"I personally feel it's not cent per cent thing. I don't think it gives cent percent result. It's not always correct. If I am going to buy a life jacket which does not come with a warranty, that's a bit of a hassle for me especially with the huge amount of money you have to spend for the DRS system coming into the game.

"I would prefer some kind of warranty behind it. (The) moment it comes, I would be happy for it," said Dhoni to indicate the stand he has taken over its implementation at the next series for India, against South Africa away from home.

While batting maestro Sachin Tendulkar has expressed similar views on the UDRS, Dhoni's two other senior team-mates Rahul Dravid and Sehwag have come out in its support.

"I am a big fan of UDRS. I want it to be there for the India-New Zealand series, India-South Africa series and in the World Cup. But this is my personal opinion," said Sehwag at a media conference in Mumbai last Sunday.

"I was given out a few times when I was not out and in such a situation could have gone in for a referral that would have helped me continue to bat," said the dashing opener.

The International Cricket Council has left the UDRS issue to be sorted out by the host board with the visiting team's Board.

It has left it to the cricket boards of India and South Africa to come to a mutual understanding on the issue for the upcoming India-South Africa Test series in December.

There is a tug-of-war with the BCCI opposed to UDRS, while Cricket South Africa wanting to introduce it.

Dhoni also felt the umpires should give correct decisions, saying they were paid professionals like the cricketers of the world and needed to "step up" and deliver.

"You have two gentleman standing as umpires which means they are professionals. At the same time they have the support of the third umpire who, at the same time, refers from inside whether the ball pitched in line or not. I am talking about regular deliveries when appeal is made.

"There have been a few decisions and it has been surprising to see umpires making those mistakes. That could have been avoided if UDRS was there, but does that give the umpires the liberty to give bad decisions," Dhoni queried.

"They are professionals and they are paid to be there which means they have to really step up and do as well as some of the best cricketers in the world are performing," he added.