Francesco Coco - Inter Milan to Newcastle United - Loan - Move back on after Inter offered to pay the players full wages for the loan period.

Cicinho - Sao Paulo to Man Utd, AC Milan - £8m

Nathan Ellington - Wigan to West Brom - £3m - Deal to be completed by monday

Douala - Sporting Lisbon to Middlesbrough, Newcastle - £6m - Both bids rejected

David Bentley - Arsenal to Crystal Palace - £??

Alexandre Song - Bastia to Arsenal - Loan - Deal completed

Allardyce said:

"We are better prepared as a club now than when we had Nishizawa and have a much stronger support system for players.

"Nishizawa simply couldn't handle the game in England, but I think more clubs will look to the Far East now, especially when you consider the success of Park Ji Sung at PSV Eindhoven before his move to Manchester United."

"I'm not answering that," said the United boss when he was asked at a press conference if he holds an interest in the former Liverpool hit-man.

"I'll tell you why. I've seen the nonsense you have written all year. There is no way I would give you a helping hand in that respect.

"I am not going to make any comment whatsoever. You need to ask Real Madrid that really as I'm sitting in Manchester."

Kleberson - Man Utd to Besiktas - £2.5m - Deal to be completed today

Jonathan Douglas - Blackburn to Derby - Loan

Steve Lomas - West Ham to Derby - Free

Michael Raynes - Stockport to West Brom - £500,000

Andy Gray - Sheff Utd to Sunderland - £1m - deal reported to be close

Bobo Balde - Celtic to Marsaille - Deal to be completed today

Middlesbrough, Tottenham, Arsenal and Manchester United are said to of been alerted by the revelation, though a move to local rivals 'Boro seems unlikely.

Souness said:

"I've spoken to his agent and he tells me JJ is quite happy with things at the club.

"But he says JJ feels that it is like living in a goldfish bowl - and that's the biggest problem."

"JJ has not had a problem with me or any of the staff, as far as I am aware."

"Nobody on the playing side or from the chairman down wants JJ to leave."

"Last year, JJ played more games than anyone apart from Shay Given - and I made him captain when Alan Shearer was out, so that shows what I think of him."

A deal of £9m plus either Alan Smith or Louis Saha could be struck between the two clubs, after the player reportedly told Newcaslte officials he wished for a move away from the club.

Newcastle are desperate to add 2 strikers to their ranks before the start of the Premiership season next Saturday, with only Alan Shearer and Shola Ameobi on the books with Premiership experience.

Smith would look like the most viable option with the former Leeds star playing in a central midfield role in pre-season for the Red Devils, a position that Jenas would step into.

Jermaine Jenas - Newcastle to Arsenal, Tottenham - £12m - Player reportedly sent home from training yesterday after altercation with manager Souness over move. 

Phil Neville - Man Utd to Everton - £3.5m move agreed

Steed Malbranque - Fulham to Man City - £4m bid rejected

Mark Fish - Charlton to Ipswich - Trial

Stephen Bywater - West Ham to Coventry - Loan

Bostjan Cesar - Dinamo Zagreb to Rangers

Liverpool manager Rafa Benitez will now make the move to bring the striker back to Anfield after watching his forwards struggle to find the back of the net in pre-season friendlies and Champions League qualifiers, with only Djibril Cisse finding the back of the net.

With Fernando Morientes struggling in front of goal and Peter Crouch yet to find the back of the net for his new club, Benitez will look to bring Owen back to Anfield to bolster his options upfront.

The England International spent last season on loan at West Bromwich Albion, gaining rave reviews and an England call-up for his displays at the Hawthorns under manager Bryan Robson.

Richardson told Sky Sports News:

"Everyone wanted to know whether I was going back to West Brom or not but I have decided to stay at Manchester United,"

"I owe Bryan Robson a lot because he took a gamble on me when I didn't have a great deal of experience.

"I know he wanted me to go back but I want to make it at Manchester United and be a Manchester United player. Hopefully I can do that this season."

Mark Viduka - Middlesbrough to Newcastle - Move could be close

Michael Owen - Real Madrid to Man Utd - Reds set to make a £12m bid this week.

Gonzalo de los Santos - Valencia to Bolton, Mallorca

Paul Robinson - West Brom to West Ham - £1m

Matt Fryatt - Walsall to Aston Villa, West Ham, Sunderland - £1m

Emmanuel Adebayor - AS Monaco to Arsenal - £5m

Julien Rodriguez - AS Monaco to Rangers

David Bentley - Arsenal to Crystal Palace - Loan

Liam Miller - Man Utd to Derby - Loan

Rio Ferdinand - Manchester United to Barcelona - £25m - Reports in spain claim the La Liga Champions have the funds to buy the player.

Jack Hobbs - Lincoln City to Liverpool - £750,000 - Deal agreed

Andy van der Meyde - Inter Milan to Tottenham, Everton - Fee reported to be agreed with Spurs

Fredi Kanoute - Tottenham to West Ham - £4m-£6m - Enquiry made

Salomon Olembe - Marsaille to Rangers

Luis Figo - Real Madrid to Liverpool - Real are now said to be ready to offer the player to Liverpool

Luis Boa Morte - Fulham to Tottenham, Newcastle - Spurs are said to of bid £4m for the player

Andrew Johnson - Crystal Palace to Tottenham -£9m bid lined up

Peter Lovenkrands - Rangers to Middlesbrough - Boro have opened talks with the player

Darius Vassell - Aston Villa to Man City - £2.5m deal to be completed today

Phil Neville - Man Utd to Middlesbrough, Newcastle - £3m - Fergie ready to listen to offers for the player

Fergie said:

"I do not believe there is a great deal between ourselves and Chelsea," he said. "They are a very good team but so are we.

"They did have a fantastic season last year but it was an unusual one which you think they might find difficult to replicate.

"I know they have added a couple of players to help them cope with the number of tournaments they are in but I still do not believe there is much between the two teams."

The sign - which normally highlights the club's name - stand dozens of feet above Sir Matt Busby's statue.

The sign was apparently corrected after the Manchester Evening News alerted the club about the vandalism.

A number of sources including a picture post on football365's forum and the BBC claims

"Manchester United played down suggestions the prank was connected to anger over the club's recent takeover. They said it was a workman's joke.

A spokesman said: "We have had contractors in doing work on the stadium. It seems someone has messed with plugs at the back of the lights as a prank.

"We would like to apologise to anyone that took offence - the sign now proudly says Manchester United again."

Football-latest however can not confirm reports of the actual obscenity spelt although a number of alternatives have been posted on various forums around the net.  Make your own mind up by visiting the links below.

Source - Football365.com      BBC

Jorge Andrade - Deportivo to Liverpool - £?? - Deal could involve Milan Baros in part exchange.

Jimmy-Floyd Hasselbaink - Middlesbrough to Fulham - £??

Michael Ballack - Bayern Munich to Man Utd - Player has stated he will stay at Bayern till next summer.

Artim Sakiri - Un-Attached to Burnley - Trial

Olivier Dacourt - Roma to Arsenal - Gunners boss Arsene Wenger wants Dacourt to replace Vieira

Azar Karadas - Benfica to Portsmouth - Loan

If Giggs was to leave Old Trafford for the Bernabeu, Man Utd boss Sir Alex Ferguson would want England striker Michael Owen in the deal.

Giggs Marca in a interview last summer:

"It would be a dream come true to wear the white shirt of Real Madrid".

Antti Niemi - Southampton to Fulham - £2m bid set to be made

Kleberson - Man Utd to Celta Vigo - £2m

Fabrizio Miccoli - Juventus to Birmigham, West Ham - Premiership clubs are set to make £2.5m bids for the midfielder

Jose Antonio Reyes - Arsenal - Has signed a new 6 year deal at Highbury

Niclas Jensen -  Borussia Dortmund to Fulham

Steve Lomas - West Ham to Crystal Palace - Trial

Phil Neville - Man Utd to Arsenal - £3.2m

Nicolas Anelka -  Fenerbahce to Newcastle - £??

Hugo Viana - Newcastle to Stuttgart -  Newcastle spokesman: "Stuttgart have come in for Viana and we are currently talking to them." (Evening Chronicle)

Clive Clarke - Stoke to Sunderland, West Ham - West Ham to up Sunderlands offer of £125,000

Antti Niemi - Southampton to Portsmouth - £2m

Yossi Benayoun - Racing Santander to West Ham - £2.5m - Benayoun: "I had many offers, but West Ham attracted me most. My dream has come true. It is not about money. I want to be part of the club's adventure back in The Premiership."

Jared Borgetti - Pachuca to Bolton - £950k deal completed

David Pizarro - Udinese to Inter Milan - deal completed

Jon Dahl Tomasson - Milan to Benfica - Fee reportedly agreed

Michael Ballack - Bayern Munich to Man Utd - £10m

Robert Pires - Arsenal to Galatasaray - £2.5m

David Pizarro - Udinese to Inter Milan - Move reported to of been agreed

Ryan Taylor - Tramere to Wigan - £1m - Wigan set to beat Everton to the signing

Grzegorz Rasiak - Derby to Sunderland - £1.5m

Traianos Dellas - Un-Attached to Fulham, Portsmouth - £Bosman

Louis Saha - Man Utd to Tottenham - Loan - Player has rejected to re-join Fulham on loan

Guti - Real Madrid to Tottenham, Everton - £5m - Everton have now joined the race to sign the midfielder

"Obviously Ben, like any player in the world, would jump at the chance to join Manchester United - but that is all we can say at this moment."

Reports in Spain claim that the Magpies have already registered an enquiry with Forlan's current club Villarreal.

A fee of around £6m is the figure Newcastle will have to stump up for the Golden Boot winner.

Spector had agreed a similar loan deal at Blackburn Rovers in January but the deal was cancelled by Man Utd boss Alex Ferguson as he needed cover for his squad.

Charlton manager Alan Curbishley told his club's official website: "He's a defender who can play anywhere across the back four. He made his debut for Man Utd at left-back, and like a lot of defenders sees himself as centre back. He can play right back as well.

"That's what I like about him, his versatility.

"He's very quick, is two-footed and can pass the ball very well. He gets tight to forwards and is a very good athlete."

He continued: "He's a bit like Kieran Richardson in the sense he has limited opportunities; he's had a few games but was finding it hard to break in.

"I think we beat off some competition in the end - there's a few clubs that would have liked him. He's come in here desperate to get in the first team to show everybody what he can do."

He also added: "I asked after him again at the end of the season and Alex agreed to let us have him.

"Jonathan sees this as an opportunity to perhaps try and get some first team games but he knows he's got to get in the team first. After his first days' training we're all very happy with him."

"It is really entirely up to the player. We have made an offer. That is our position. It is a good offer.

But Ferguson added: "Whether he signs or not, he has two years left on his deal.

"We have to expect nowadays that negotiations take longer than they used to take.

"Agents play their part and, in my experience, talks tend to get dragged out."

"Talks with Liverpool have stalled over a new contract for Steven Gerrard and are unlikely to be reopened,"

Real Madrid and Chelsea will now battle it out for the England international's signature, though Manchester United, Juventus and AC Milan could also prepare to make bids for the player

Steven Gerrard - Liverpool to Chelsea - £35m

Emiliano Moretti - Parma to Everton

Lee Trundle - Swansea to Hull City, Southampton, Leciester City - £1.5m

Francesco Coco - Inter Milan to Man Utd, Arsenal - £Free

Kleberson - Man Utd to Benfica - £2.5m

Ricardo - Sporting Lisbon to Arsenal - £6m

Julio Baptista - Sevilla to Arsenal - £6m opening bid rejected, Wenger to offer new £7.5m bid

Marlon Harewood - West Ham to Tottenham - Swap deal involving Robbie Keane

Email your rumours to rumours@football-latest.com

Robbie Keane - Tottenham to Newcastle - £6.5m

Luis Saha - Manchester United to Everton - 1 year loan deal

Javier Portillo - Real Madrid to West Ham, Getafe, Real Zaragoza and Racing Santander - 1 year loan deal

Jack Hobbs - Lincoln to Liverpool - Trial

Anthony Gardner - Tottenham to Charlton - £1.6m deal close

Mike Pollitt - Rotherham to Wigan - Move said to be completed

Matteo Ferrari - Roma to Everton

Steven Taylor - Newcastle to Lyon, Liverpool - Newcastle set to open contract talks to fend off interest

Ian Walker - Un-Attached to Bolton - Contract offer made

Christian Vieri - Inter Milan to Juventus, Tottenham

Email your rumours to rumours@football-latest.com

Smith spent alot of time on the bench last season at Manchester United and could be tempted by first team football at St James Park.

The Sun says Newcastle are ready to make a £7 million offer for the England international - but have told United that Jermaine Jenas will not be part of any deal.

A Toon spokesman said: "Jermaine's here for the long term, he is not for sale."

Chelsea have now failed in bids for Adriano (Inter Milan), David Trezeguet (Juventus), Torres (Atletico Madrid),  Samuel Eto'o (Barcelona) and Shevchenko (Milan) this summer and could move for Van Nistelrooy who has also been linked with a move to Real Madrid in recent days.

Another striker who could make the move to Stamford Bridge could be Michael Owen who is reportledly house-hunting near Chelsea's training ground and even looked at former Chelsea player Scott Parker's house after he made a move to Newcastle.

The American tycoon has now passed the threshold of 97.5% required to force a compulsory purchase of the remaining five million shares not already under his control.

Red Football Ltd, Glazer's bid vehicle, said in a statement on Tuesday: "The offer will remain open for acceptance until further notice."

Salgado was linked with a move to Chelsea and Manchester United last summer but instead signed a contract extension with the Spanish giants till 2010.

Zinedine Zidane recently stated that Salgado last season as "Madrid's most important player".

Baptista is believed to have an agreement with Barcelona for the start of the 2006/07 season, which is when he receives his Spanish passport. But it's emerged that his representatives have been busy in talks with English clubs about a summer move to England.

It is rumoured that Figo's £90,000 a week wage demands have scared off potential suiters Manchester United, Chelsea, Liverpool and Newcaslte, but the London side are set to offer Figo a £60,000 a week deal.

The Porto striker is one of Mark Hughes's top targets this summer but the Welshman has had trouble agreeing a fee with the 2004 UEFA Champions League winners.

After admitting he is unlikely to join Chelsea, despite plenty of speculation that Jose Mourinho would like to work with him again at Stamford Bridge, the South Africa international is keen to head for Ewood Park.

"It is enough in reading the declarations of the Blackburn manager," he told A Bola.

"I have the certainty to know I would not lack support from him, that I would be his first choice and I would not run the risk of spending the season watching my team-mates play, as eventually would be the case if I went to a club of the type of Manchester United or Chelsea.

"No, I am not [lacking esteem]. I am being as realistic as possible.

"I am not the big star that Chelsea and Manchester buy for millions of euros.

"I am a good player who, at Blackburn Rovers, could easily acquire the necessary experience in a championship as fascinating as the English one, to later make a leap to a club of a bigger dimension. Yes, such as Manchester and Chelsea."

McCarthy is hopeful Porto can thrash out a deal with Blackburn to send him to The Premiership.

"Despite the difficulties that exist in the negotiations, I still do not stop believing in being transferred," he added.