ITALIAN GIANTS AC Milan are prepared at least to equal the world transfer record in a bid to sign Manchester United's England star David Beckham, it was reported yesterday.

AC Milan manager Arrigo Sacchi told the News of the World: "We are interested in David Beckham. He is one of the most exciting midfielders in Europe.

"Obviously Manchester United would not want to sell him, but we believe every player has his price.

"We have watched Beckham in action. He would do well in Italy. And when our president Silvio Berlusconi wants something badly enough, he will break the bank to get it."

The 22 year old has been in stunning form this season and the News of the World claims that AC Milan are preparing an offer of £15 million that would match what Newcastle paid Blackburn for England striker Alan Shearer last July.

But even that would be unlikely to tempt United who, like AC Milan, are one of the richest clubs in world football and have money to burn in the aftermath of their success on and off the field.

United Manager Alex Ferguson already has around £20 million at his disposal to bring in new players to realise his European Cup dream after this season's semifinal defeat at the hands of Borussia Dortmund.

And even that figure will be a conservative estimate after another outstanding season in which United cashed in on their Champions' League progress and are on the verge of retaining the Premiership title.