Sporting director Beppe Marotta said: “I have to say that Higuain is a bit younger and has a higher market value. Tevez on the other hand has a year left on his contract so maybe between the two, the Tevez deal is easier.

“We are not the first to notice his quality and experience. He is a player with a big desire to rebuild his career. Nevertheless, he is owned by City and we have made no approach to them. It is obvious that even in the event of an agreement with the player, the club still has an important say.”

Carlos Tevez signed for Manchester City back in 2009 and has had a turbulent time during his spell.  Tevez  told French TV station Telefoot: “There was interest from PSG for me, and we talked with Leonardo, but we could not reach an agreement.

‘But it remains an interesting option as the French championship is moving very fast. If Leonardo called me, it’s not a problem for me to come, really no problem to come to Paris and France.’

Tevez also spoke about the possblity of moving to Monaco, saying: ‘For me, Monaco is one of the largest French clubs, and any player would go there. “I have a one-year contract left at City and I am happy, and I love playing in the Premier League – but a project like Monaco I really like. I know (Claudio) Ranieri and he has proven he is a great coach so for me this would be great.’

David Villa has been touted around Europe for some time and this season has seen his chances limited at Barcelona. The player was heavily linked with a move to Arsenal last summer as well as the January transfer window. However, it looks like he will be playing for Arsenal’s north London rivals and a deal is said to be under way.

One thing is for sure, he will score goals for any side in the world, the price just needs to right.

“I’m absolutely delighted. Everybody knows I always maintained the dream to stay,” the 34-year-old said. “I want to thank Mr Abramovich for making the dream a reality. I love this club, the staff, the players and especially the supporters.”

Lampard had been linked with a move to the United States, but said: “The thought of helping the club to more success in the forthcoming years is all I ever wanted. I couldn’t be happier.  We’ve been talking for ages, and even though it went on for quite a period it was always amicable.”

Benitez said: “Frank is a great professional. He has worked hard in every training session and now, at the end, I think we could see he has improved.

“Some people were surprised when I said that but he has scored a lot of goals in this period. Maybe it was because we were managing him quite well.”

Ron Gourlay, Chelsea’s chief executive, added: “Frank has been an important player for Chelsea Football Club for a long time and has played a significant part in the club’s success. We have been talking to him since the end of last year and our discussions have been entirely positive throughout.”

Football icon David Beckham is to announce his retirement from football. The players who is now 38 years old is set to bring his career to an end with an announcement imminent. Beckham made his debut for Manchester United 20 years ago and is one of the most famous faces in the world let alone just football.

Beckham became the first British footballer in history to become a league winner in 4 different countries. The news comes as a shock, as there was a deal on offer of a one year extension from PSG but it is thought that the former England captain has called time on his footballing career.

“If you had told me as a young boy I would have played for and won trophies with my boyhood club Manchester United, proudly captained and played for my country over 100 times and lined up for some of the biggest clubs in the world, I would have told you it was a fantasy,” he said.

“I’m fortunate to have realised those dreams. To this day, one of my proudest achievements is captaining my country. I knew every time I wore the Three Lions shirt, I was not only following in a long line of great players, I was also representing every fan that cared passionately about their country,” said Beckham
“Nothing will ever completely replace playing the game I love,” Beckham added. “However, I feel like I’m starting a new adventure and I’m genuinely excited about what lies ahead.

“I’m fortunate to have been given many opportunities throughout my career and now I feel it’s my time to give back.

“I wouldn’t have achieved what I have done today without my family. I’m grateful for my parents’ sacrifice, which made me realise my dreams.

“I owe everything to Victoria and the kids, who have given me the inspiration and support to play at the highest level for such a long period.”

Beckham has played for some of the worlds biggest clubs, Real Madrid, Manchester United, AC Milan, LA Galaxy and PSG. With his retirement Beckham will probably be even more busy than usual. He will continue his work as an ambassador for a variety of charities and organisations with Sky Sports, Unicef and Adidas just being some of them.

There does not seem to be an abundance of clubs willing to take Rooney, his options seem to be limited. Here at SMT we think he will back track and realise that he isn’t as in demand as he thinks, and will have to see out his days at Manchester United.

There will also not be many clubs willing to take on Rooney’s £250,000 per week wages, which is a massive sum for a player who isn’t even the best at Manchester United let alone the Premier League. You have to ask yourself the question, why would you buy Rooney, a player who would cost about £35-40 million on top of which he has a salary of £1 million a month. On the other hand you can buy Lewandowski for far cheaper, a salary of less that half of Rooney’s and the player being 3 years younger!

Manchester City are believed to be in the hunt for the player and will lodge a bid of £17 million. This despite their currently being no manager after the sacking of Roberto Mancini yesterday.  Robben has many admirers and reports are also linking the Dutch international with Galatasaray and Juventus.

One thing is for sure, whoever  manages to purchase the Dutchman get a player who has a wealth of experience but is injury prone.

This is the second time that Rooney has asked to leave the club and to be honest they should sell him and get rid quickly. Rooney is never going to be a better player than he currently is and his value is never going to be as high. Manchester United would be getting rid of a player who is still good but not exactly in the realms of Messi and Ronaldo.

The last time Rooney decided to leave there was uproar amongst the fans but this time i do not think many people will be too upset to him go. Rooney made the request a couple of years ago purely out of greed. He wanted Manchester United to offer him more money to stay and he very, very quickly overturned his decision.

The club though have confirmed that Wayne Rooney is not for sale. The first big test for Moyes will be to see if he can retain Rooney… perhaps he may not want to if other replacements are there for him to buy.

It does not matter who takes over at Manchester United as it will be a poison chalice. No one can ever really follow one of the greatest managers of all time. It will be interesting to see how the players react to new management and whether if there is a rough patch whether they can steer through it.

What is known for definite is that next season the title race is sure to be wide open.

The squad had all been out on a golf day and it had been over shadowed by the news the great Scotsman could be leaving. However following the loss to Chelsea Ferguson did say: “This team of champions is not going away – we are here for the long ride.

“We will get better and if we apply ourselves in our normal fashion, I see our 20th league title as nothing but the start of another decade of success. Whether I will be here to oversee another decade of success remains to be seen, but I certainly don’t have any plans at the moment to walk away from what I believe will be something special and worth being around to see.”

Rumours are rife and without a denial from the board they will continue. News broke yesterday of Sir Alex reportedly luring Everton manager David Moyes to be his number 2 before taking over permanently.

In second place was Van Persie and third was Juan Mata. There was no room for Suarez in the top 3 players and it was telling that although he has scored a large amount his omission is a glaring one.

Van Persie would be our player of the year as without his goals Manchester united would not have won the title. Without Gareth Bales goals, Tottenham Hotspurs trophy cabinet would still be where it is this season and that is … empty.

Bale took 53 percent of the votes and had this to say on his win: “It is a huge honour to receive the Footballer of the Year award from the Football Writers’ Association. It means a lot to win this award when you consider the number of players that have been outstanding for their clubs in the Premier League this season.”

The last Spurs player to win the award was 14 years ago, when David Ginola was crowned the champion in 1999. Bale added: “I have been very fortunate to be playing in such a fantastic team and I owe a lot to my team-mates and, obviously, the manager (Andre Villas-Boas) who has shown such faith in me. This award has been won in the past by some of the greatest names in football and I consider it a privilege that the FWA has selected me to be named alongside them.”

Chairman of the FWA Andy Dunn, chief sports writer for the Sunday Mirror, said: “In a contest for votes that took so many late twists and turns, Gareth’s penchant for the spectacular captured the imagination. He is a player who is rising inexorably towards the rarefied levels of world stars such as Lionel Messi and Cristiano Ronaldo.
“Twice the PFA Player of the Year and now, two months before his 24th birthday, the FWA Footballer of the Year. Let’s all hope he lights up the Premier League for many seasons to come.”