Soccer: Chelsea have made clear there is effectively no limit to what they are prepared to spend on a player. The club's acting chief executive Paul Smith indicated yesterday they would not balk at £100 million if they considered it good value but stressed they were determined not to overpay for anyone.

Smith's remarks came as he confirmed Chelsea intend to re-enter the transfer market next month. The club will look to sign a midfielder and centre-half, but stressed they want players who are not cup-tied in Europe.

"If Pele was on the market today for £100 million then we'd maybe go for him but we won't pay £30 million for Joe Nobody," Smith said. "If Ruud van Nistelrooy was priced at £60 million and we considered it a good investment then we would probably pay that. It's not about the fee but about getting good value.

"We do care about the money and it's a misconception that we don't. There's not a finite budget but we want to get good value. Roman (Abramovich) is a businessman and is determined not to get ripped off. We won't pay the tourist price."

That much was demonstrated by Chelsea's apparent decision not to pursue Edgar Davids or Christian Vieri relentlessly last summer, turning instead to players who were available at more realistic prices.

Smith said a midfielder was a priority and it would be no surprise if Chelsea revive their interest in Charlton's Scott Parker.

"We want players who are available for our Champions League campaign," said Smith. "We're looking to strengthen the midfield. If (Emmanuel) Petit and (Juan Sebastian) Veron were fit there wouldn't be a problem."

"We're looking to strengthen the midfield as Frank Lampard and Claude Makelele are looking a bit tired. We also like Roberto Ayala and had a look at him but unfortunately he's cup-tied after playing in the UEFA Cup."

However, Chelsea would also clearly be interested if the right world-class striker became available. After all, it was only last week that they enquired for the second time in six months about the availability of Thierry Henry.

Abramovich seems to have reluctantly concluded that Arsenal striker Henry is not for sale, even for £50 million, but Smith does not discount the possibility of the Blues setting a new world transfer record if a player of the calibre of van Nistelrooy became available.

The Manchester United striker is currently in negotiations with his club about a new contract designed to keep him out of the clutches of Real Madrid.

However, it would seem that United could face another rival for his services if van Nistelrooy ever indicates any desire to leave Old Trafford. While the Holland international insisted in a recent interview that he "loves it" at Old Trafford, he also stated - when asked about Real's interest - that "everything is possible".

Meanwhile, Patrick Vieira has admitted he was "annoyed" and "disappointed" at the part he believes van Nistelrooy played in his sending off in the infamous clash at Old Trafford in September.

The Arsenal skipper was dismissed following an altercation with the Dutchman towards the end of the fiery match after the pair had jumped for a high ball on the edge of the box.

Vieira went down as he landed, van Nistelrooy took evasive action as he thought he was going to trample on his marker, then the Frenchman appeared to kick out.

"I was annoyed at the way I feel he was acting," Vieira said. "That's what disappointed me because I have a big respect for him because he is a tremendous player. But I was disappointed in the way he acted. Maybe because I have so much respect for him that's what made it worse for me, as well as the reaction after the game."

He added: "We need to find a balance between people who are diving or pretending they are hurt and those who get involved."

Vieira also paid tribute to United skipper Roy Keane's role in the powder keg incident.

"He said 'Appeal, Patrick'. He was trying to help me. He saw I was really upset and he kept me out of trouble. He knew straight away that I didn't deserve it. He told me that it was finished and I should go off. It's done, over.

"I was pleased it was him. I don't think any other Manchester United player could have done it. That's the bond between us. It's a bond of respect."