Soccer Shorts

United close in on Bale Manchester United are edging closer to a deal to sign Gareth Bale, with sources indicating the 17-year-old is "90 per cent certain" to leave Southampton for Old Trafford before the January transfer window closes, reports Stuart James.

It is likely that the fee will be significantly more than the £5.5 million United want to pay, with Southampton looking for closer to £10 million, but an agreement is set to be reached whereby the Premiership club make an initial down payment and the remainder is subject to specific clauses.

Southampton have become resigned to losing Bale after the player, along with his parents, met club officials on Saturday. It is understood those discussions established that Bale, whose contract expires in 18 months, will not consider signing another deal. With Southampton concerned that the player could leave for a lower fee in the summer and United's interest intensifying, Bale's departure is now regarded as a formality.

It is almost certain, however, that Bale will return to Southampton on loan for the remainder of the season. Guardian Service

Ball in Barton's court

Everton will make a formal £5.5 million bid for Manchester City's Joey Barton after receiving indications from his representatives that he is attracted to the idea of signing for the club he supported as a boy, writes Dominic Fifield.

The Everton manager, David Moyes, confirmed yesterday that he had lodged an inquiry with his counterpart at the City of Manchester Stadium, Stuart Pearce, about Barton's availability and had been told that City would not welcome a bid.

However, that provoked Barton's agent, Willie McKay, into issuing a public reminder that his client would be permitted to talk to any interested party should the £5.5 million get-out clause in his contract be activated.

"Everton have shown an interest along with three or four other clubs," McKay said yesterday. "The clause in Joey Barton's contract is Joey Barton's, not Manchester City's, so he is entitled to speak to any club that makes an offer of £5.5 million."

Barton, however, last night thickened the plot by insisting he was happy at Eastlands. The 24-year-old said: "I've stated on record I don't want to leave this football club. I'm happy, we are going in the right direction and I've got a manager who believes in me." Guardian Service

Liverpool deal delayed

The takeover of Liverpool remains on course but is not expected to be completed until the end of the month or even early February.

The inspection of the club's accounts by the potential new owners Dubai International Capital (DIC) is continuing but Liverpool's directors have put off any idea of holding a board meeting until closer to the actual handover.

The due diligence process is now expected to be completed around the end of the month, meaning that the budget for any new signings for manager Rafael Benitez' side during the January transfer window will have to be independent of any DIC cash.

Liverpool bosses decided against holding a board meeting yesterday and will wait until DIC have virtually completed the due diligence process before the directors get together to discuss the £450 million takeover again.

Meanwhile, Fifa's legal department are considering an appeal from Liverpool to overturn a ruling preventing Argentina midfielder Javier Mascherano moving to Anfield from West Ham United.

Fifa's rules state that players cannot appear from three clubs in any one year between July 1st and June 30th.

Mascherano has already played for Corinthians and West Ham but Liverpool have pointed out he has only played for the London side for six minutes since October. Fifa are reconsidering the case but it will be a surprise if they overturn their own ruling.

Emre gets support

Emre Belozoglu will not feature in tonight's FA Cup third-round replay against Birmingham at St James' Park due to a calf strain. It is, however, an FA charge of racial abuse of another player by the Turk that concerns Newcastle boss Glenn Roeder.

"The allegations against Emre of racial abuse have knocked him sideways and he is very upset about them and denying them all," Roeder said yesterday. "The club are supporting him and standing by him."

Emre claims he is innocent of abusing Joseph Yobo during the 3-0 defeat at Everton on December 30th.

Celtic move for Lafferty

Celtic have made a bid for Burnley's 19-year-old striker Kyle Lafferty.

Lafferty, from Enniskillen, Co Fermanagh, stands 6ft 4in and is regarded as the natural long-term successor to James Quinn in the Northern Ireland side.

Although still a teenager, he has already picked up seven senior international caps and in August he scored his first goal for his country during the team's friendly against Finland in Helsinki.

Cork reject Bennett bid

Cork City have turned down an undisclosed offer from English Premiership outfit Reading for central defender Alan Bennett, writes Emmet Malone.

The 24-year-old has been outstanding for City and has caught the eye of Steve Coppell, who previously bought Kevin Doyle and Shane Long for a combined total of less than £100,000.

In brief . . .

Bayern Munich and Germany midfielder Sebastian Deisler announced his retirement yesterday at the age of 27 because of a persistent knee injury . . . Everton centre half David Weir (36) last night completed his move to Rangers on loan until the end of the season . . . Bohemians have signed Dundalk-born former Wolves defender Connor Rafferty.