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United appear poised to make a formal offer for Wigan Athletic winger Antonio Valencia, according to Latics chairman Dave Whelan.

United, who are set to sell forward Cristiano Ronaldo to Real Madrid for £80m, are keen to sign the 23-year-old.

"They have been in touch with us and we will be starting negotiations very shortly, I would imagine," said Whelan.

"If Antonio says he wants to go to Manchester United and we get the right fee, the deal will be done."

Some reports in the British media on Saturday claimed United had already submitted a £17.5m bid for the Ecuadorian, who would be a natural replacement for Ronaldo on the right wing.

"United have been in touch with us over Antonio for the last two or three months, expressing an interest and actually putting cash offers on the table," added Whelan.

"Those things have got to be picked up now. I think they were waiting to see if Ronaldo actually went to Real.

"Things will develop over the next seven to 14 days. United boss Sir Alex Ferguson will make his move when he is ready. He is a shrewd operator and the finest manager the world has ever seen."

Whelan said he was not desperate to sell Valencia: "If I can keep the lad, I'm going to keep him. He is one brilliant player.

"So there is no pressure on me, or our football club, to sell him. If Manchester United don't want to make a written offer, I'll be delighted and we will have him in our team next season."

However, Whelan added on Sky Sports News that he would not stand in Valencia's way if he wanted to move to Old Trafford.

United are lining up a move to take Samuel Eto’o to Old Trafford as they prepare to fill the void left by Cristiano Ronaldo’s impending departure.

Sir Alex Ferguson is eager to find a replacement for the Portugal forward as soon as possible and has made a firm inquiry about Eto’o. The United manager is confident of getting the Barcelona forward and knows that he needs to bolster his roster of strikers if Carlos Tévez leaves the club this summer.

Eto’o is one of Manchester City’s leading summer transfer targets, but United look like beating their rivals to the Cameroon player’s signature.

Here is ManUtdPeople's tips for who we reckon United will sign with the Ronaldo Money.

Name: Antonio Valencia
Age: 23
Position: Winger
Potential cost: £16m
Club: Wigan Athletic

Long linked with a switch to Old Trafford, Antonio Valencia would appear to be an obvious like-for-like replacement for Ronaldo.

Aged 23, just a year younger than the Portugal international, Valencia has impressed during his three years at Wigan with his pace and trickery, though a return of just seven goals in 83 appearances suggest he lacks Ronaldo's prolificacy in front of goal.

Valencia is widely expected to leave Wigan this summer, and Latics chairman Dave Whelan admits: "Sir Alex Ferguson had him watched in every game last season and he holds Antonio in high regard. There is no question he is interested."

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Name: Franck Ribery
Age: 26
Position: Winger
Potential cost: £30m
Club: Bayern Munich

The France winger would not come cheap, but he would bring to Old Trafford a proven ability to perform on the biggest stages.

With 37 caps and seven goals at international level, Ribery shook off a turbulent start to his career - when he represented five clubs in five years aged 17-22 - to become one of Europe's most consistent performers at club level.

Two impressive years at Marseille preceded a 25m euro move to Bayern Munich and his most productive years, with 20 goals in 53 appearances.

Bayern president Franz Beckenbauer has admitted Ribery could be sold if he does not extend his current deal at the Allianz Arena, but Manchester United sources have hinted the fee, combined with Ribery's age, could put Ferguson off making a bid.

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Name: Karim Benzema
Age: 21
Position: Striker
Potential cost: £25m
Club: Lyon

Although not a direct replacement for Ronaldo, Lyon forward Karim Benzema could at least go some way to replacing one facet of Ronaldo's game that proved so valuable to United in recent years - goals.

Ronaldo's haul of 71 goals in the past two seasons underlines the goal presence United will be missing, and Benzema comes with a lofty reputation to match his price tag.

The 6ft frontman has scored 43 goals in 112 appearances for Lyon - and would also bring a familiarity with a three-man frontline often favoured by Ferguson, having played across the front three in Lyon's 4-3-3 formation this season.

Lyon president Jean-Michel Aulas has insisted Benzema will not leave the club before the 2010 World Cup, but money talks in football - as United know only too well.

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Name: Sergio Aguero
Age: 21
Position: Forward
Potential cost: £45m
Club: Atletico Madrid

Another option if Ferguson is looking for a young, lethal forward, is Atletico Madrid's crown jewel Sergio Aguero.

The Argentine earned a move, aged just 17, to Atletico on the back of 23 goals in 54 appearances for Independiente and has followed that up with 42 goals in 112 appearances in Spain.

Now a regular member of the Argentina national squad, Aguero has been cutting his teeth alongside the likes of Lionel Messi, Carlos Tevez and Javier Mascherano - and impressing all with his ability to create as well as score goals.

However, the darling of Madrid would not be cheap. Reports suggest it could take as much as £45m to lure him, while he will demand wages of over £11m a year BEFORE tax.

Too much to risk on a youngster still unproven in the Premier League, or a chance worth taking? Ferguson may feel he has safer bets in the pipeline...

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Name: David Silva
Age: 23
Position: Winger
Potential cost: £18m
Club: Valencia

An arguably less recognisable name, David Silva nonetheless has all the attributes Sir Alex Ferguson might be looking for in a forward.

The 23-year-old can play on either wing, or behind the frontman, and has developed into a key member of the Spain squad that won Euro 2008 and is ranked number one in the world.

Silva penned a new seven-year deal with Valencia last summer that ties him to Los Che until 2013, but the cash-strapped club could be forced to sell him.

There would also be the added bonus that Silva has long been a target of Liverpool boss Rafael Benitez - and wouldn't Ferguson just love getting one over on his Premier League rival?

Sir Alex Ferguson has been handed a £100million transfer fund by Manchester United after he personally gave the order for Cristiano Ronaldo to be sold to Real Madrid.

And United last night prepared to enter a bidding war with Chelsea for France international Franck Ribery which could go as high as £65m.

Old Trafford boss Ferguson is also known to have Lyon’s £25m forward Karim Benzema on his hit list and he hopes to conclude the £16m signing of Wigan’s Antonio Valencia in the near future.

The path was cleared for Ronaldo to realise his dream to join Real when the Spanish club came good on a world record, £80m deal struck with United before Christmas. The transfer should be tied up in the next few days.

Revealed by Sportsmail in early April, the deal will see United collecting a flat one-off fee, with Ronaldo earning £200,000 a week over the course of what is expected to be a six-year contract.

It became clear yesterday that far from being reluctant to allow Ronaldo to leave, Ferguson actively encouraged the deal once he was made aware of the massive fee.

It is also understood that Ferguson has been given a personal assurance by the club’s owners, the Glazer family, that the entire proceeds of the deal will be made available along with his annual £20m transfer budget.

Whether the United boss opts to spend it all is another matter — United must find £65m a year just to service club debt, according to financial experts — but he is certainly not short of options as he looks to replace a player who has underpinned the club’s return to the top of the European game over the last few years.

Wigan’s Ecuador winger Valencia has long been a Ferguson target and he will
almost certainly join shortly while the United manager has not yet given up on
persuading Carlos Tevez to stay on a long-term deal rather than join neighbours
Manchester City.

Indications from the Tevez camp last night were that the Argentine — away on international duty — was still undecided, even if United meet the £25m his rights owners want. Bayern have already indicated the 26-year-old is not for sale and it is thought that it will take an offer of around £65m for the Frenchman to be prised away. Another complication is that his wife is not thought to be keen on England and would rather her husband join Ronaldo in Madrid.

But what is certain is that United have the financial muscle to add to Ferguson’s squad as he looks to minimise the loss of a player who has had such a phenomenal impact at Old Trafford since he joined the club as an 18-year-old from Sporting Lisbon in August 2003.

Having persuaded Ronaldo to stay at United when Real came calling last summer,
the club realised during the early stages of the season just finished that it was right
to cash in if the Spaniards came through with the money stipulated in a deal eventually struck in the winter.

And when Ferguson — currently on holiday on the Cote D’Azur — was informed that £80m was still on the table this week, he instructed the United board to accept the bid.

United confirmed a deal had been agreed with a short statement early yesterday morning, and it was subsequently underlined privately that Ferguson would have
the money at his disposal.

‘It was the manager’s decision and it was supported by the board,’ a spokesman for
the Glazers said. ‘The deal hasn’t even been done yet, so we don’t know how much will be available, and it would be inappropriate to comment on the use of the funds.’

Ronaldo’s personal terms were agreed in principle some time ago. It is thought he will be unveiled in Spain along with Real’s other big signing, Kaka, on June 29 or

Former Real president Ramon Calderon yesterday confirmed Sportsmail’s exclusive that Ronaldo’s transfer was agreed last summer. He told 5 Live: ‘Last season United decided not to do it because they thought it was too early and everyone agreed to do it this season.’

Real’s Portugal defender Pepe last night welcomed his compatriot’s arrival. He said:
‘He’s worth the money, and more. With Kaka, he’ll make us the best in the world.’