SUNDERLAND are weighing up whether to make a renewed bid for Watford striker Heidar Helguson after Sheffield United entered the race for his signature.

The Black Cats had an initial offer of £1m rejected by the Vicarage Road board this week and now the Blades have proposed a similar deal for the player.

United's interest has forced Sunderland boss Mick McCarthy into a rethink and he is considering launching a second bid.

Watford are keen to keep hold of the Icelandic striker but could have their work cut out in retaining his services if the offers keep rising.

McCarthy, though, has other irons in the fire. Blackburn's Jon Stead is in talks over a move to the Stadium of Light, while another bid for Wolves' Kenny Miller is on the cards.

It is unlikely the Sunderland boss will want all three on Wearside for the new campaign, especially as Stephen Elliott, Chris Brown and Kevin Kyle are already fighting for a first-team place.

Sunderland also confirmed yesterday that they had finally completed the £100,000 signing of Republic of Ireland Under-21 striker Daryl Murphy.

Murphy, who has joined from Eircom League side Waterford United and scored for his country last night, said: "I'm absolutely delighted to come to a club as big as Sunderland. As soon as I saw the facilities at the Stadium and Academy of Light I wanted to come here.

"It will be a new start and I'm really looking forward to the challenge. There's a fantastic fan base here, they love their football."

Sunderland midfielder Colin Healy has another 12 months to prove his fitness to McCarthy after being granted an extension to his existing deal.

Meanwhile, Dutch striker Patrick Kluivert has landed on his feet after leaving Newcastle United by agreeing a three-year deal at Valencia.

The La Liga outfit have been in negotiations with the 28-year-old since he was told to leave the Magpies on a free last month.

Now Kluivert, courted by a number of other Spanish clubs, will complete the switch back to the country where he played for Barcelona, provided he passes a medical on Thursday.

The release of Kluivert has freed up a large chunk of the Newcastle wage bill and they are actively seeking to make wholesale changes this summer.

Chairman Freddy Shepherd and manager Graeme Souness are back from holiday in the next few days and will step up attempts to land their targets.

Real Madrid striker Michael Owen remains a top attraction but is unlikely to move to St James' Park. They have also explored the possibility of signing Scott Parker, Emre, Daniel van Buyten and Israeli Yossi Benayoun.

Goalkeeper Shay Given has shrugged off speculation regarding his future as he focuses on ensuring the Republic of Ireland realise their World Cup dream.

Given has been linked with a move to Manchester United after his critical comments regarding a dismal season for the Magpies last term. It is believed, though, Sir Alex Ferguson faces competition for Given from Barcelona.

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