Valencia move for Makaay - Depor eye Oliveira

Depor president Augusto Cesar Lendoiro revealed last week that the club had received three concrete offers for the Dutch international, with Bayern Munich and Manchester United believed to be the other suitors.

Valencia, who tried to sign Makaay last summer, are reported to have offered ‚é¼15 million (£10 million) plus Argentine midfielder Kily Gonzalez in a bid to prise the former Tenerife hit-man from the Galician outfit.

With Valencia looking increasingly likely to lose Pablo Aimar to Barcelona this summer, the club are determined to bring in a big-name signing to appease fans, and Makaay seems to fit the bill.

The stumbling block to any deal could be Gonzalez however, as the winger has insisted he is happy to remain at the Mestalla next term.

Indeed, his agent Marcelo Lombilla declared that his client would definitely be at the official presentation of Valencia's team for next season in August.

"Kily is very happy in Valencia and at the club," said Lombilla.

"Kily will be at the team presentation on August 4. The player does not wish to move."

Meanwhile, it has been reported that Depor are lining up Santos striker Ricardo Oliveira as a replacement for Makaay should the Dutchman leave as expected this summer.

The 23-year-old was top scorer in last season's Brazilian championship, and also top marksman in this year's Copa Libertadores which Santos lost in the final to Argentine outfit Boca Juniors.

The hit-man would cost in the region of ‚é¼6 million (£4 million), but Deportivo boss Javier Irureta has made it clear that he expects the club to sign another top striker if either Makaay or Diego Tristan are sold, and is a known admirer of the young Brazilian.

"If Makaay or Diego Tristan go then we will have to replace them with another striker because Deportivo will have three competitions to play in next year," said Irureta.