Berbatov on the Brink of £28m Transfer From Spurs to United

Dimitar Berbatov's protracted transfer from Tottenham to Manchester United appeared to be edging closer to resolution last night as the Premier League champions moved towards meeting the £28m valuation of the striker.

Berbatov has made it plain that he wishes to leave White Hart Lane and play Champions League football, a stage he feels befits his talent, and there have been suggestions behind the scenes at Tottenham that his attitude over the summer has left something to be desired.

United have already had a £20m offer rejected for the Bulgarian and Tottenham, who have been incensed at what they perceive to have been underhand tactics by United in their pursuit of the player, have reported them to the Premier League. Spurs have been driving a hard bargain by asking for £30m but are prepared to settle for slightly less and United will increase their bid to conclude a deal.

United have made Berbatov their first-choice and have failed with a bid for Valencia's attacking midfielder David Silva, according to the player's agent. "Silva doesn't want to play in England because he is happy at Valencia," the agent said.

Tottenhamhave confirmed the signing of the veteran goalkeeper César Sánchez from Real Zaragoza. The 36-year-old is expected to be the understudy for the signing from PSV, Heurelho Gomes. Sánchez, who has one Spanish cap, played in the Champions League final for Real Madrid against Bayer Leverkusen in 2002.

Mike Ashley has revealed that Newcastle United still owe £27m in outstanding payments on transfer deals completed before the billionaire owner of Sports Direct bought the club last summer.

In a rare interview - with a new, official, club magazine - Ashley admits that he did not perform due diligence before buying Newcastle from the Hall family but suggests that, without his input, the club could now be in a serious financial plight. "Financially Newcastle United was in a difficult position because I really do think that it had over-extended itself," he said. "We first heard about the potential sale on a Saturday and had the deal done by the Wednesday so, if you are asking if we did due diligence before buying, then the answer has to be no. One of the most unfortunate things about Newcastle United's finances at that time was the amount of money still owed on players signed in comparison to the amount of income that was due in off players who had gone.

"There is still £27m net to pay on transfers that were done before I came. So probably in the latter years before we came in you could argue that the club was beginning to lose its way. It had also already taken up front payments from commercial deals and sponsorships which didn't help us at all."

Aston Villa have completed the £7.8m transfer of 26-year-old Rangers defender Carlos Cuéllar on a four-year contract.