Transfer Rumours: May 07

Despite only recently being crowned Premiership champions for a ninth time, United are already looking ahead to strengthening the squad for next season.

Sir Alex Ferguson has confirmed that he has three transfer targets in mind, and the tabloids have gone into a flurry of speculation as to their identity.

England striker Michael Owen is supposedly a target, with several tabloids claiming that he has a £9million release clause in his Newcastle contract. The Magpies, however, have denied that the ex-Real Madrid star is going anywhere.

Barcelona superstar Samuel Eto'o has also been strongly linked with a summer arrival, although a sizeable price tag of £40million is supposedly a stumbling block.

The shock name being thrown around is that of Reading midfielder Steve Sidwell, who will be available on a free transfer at the end of the current campaign.

The Royals dynamo was thought to be on his way to Newcastle, but United and Chelsea have allegedly emerged as strong rivals for his signature.

Bayern Munich star Owen Hargreaves continues to be the most likely arrival in the eyes of many, but reports suggest that his rising price tag will force United to look elsewhere.

Tottenham boss Martin Jol is adamant that striker Dimitar Berbatov is going nowhere, despite strong rumours linking the Bulgarian with Old Trafford and Stamford Bridge.

Meanwhile, the names of Spanish striker Fernando Torres, Portuguese starlet Nani and Welsh defender Gareth Bale continue to crop up as potential new arrivals ahead of next season.