Sunderland manager Howard Wilkinson is poised to reward Jurgen Macho for a string of outstanding performances by taking the goalkeeper off the transfer list.

Macho has been up for sale ever since Peter Reid decided the Austrian was surplus to requirements at the end of a disappointing first season at the Stadium of Light.

But injuries to Thomas Sorensen and Thomas Myhre have given Macho a prolonged run in the first team and he emerged as a key member of Sunderland's mini-revival under Wilkinson that was halted by Birmingham on Saturday.

Macho's position has come under renewed threat following the arrival on loan of Mart Poom from Derby County, but Wilkinson has been sufficiently impressed by the 24-year-old to try to convince him that his long-term future lies at Sunderland.

Wilkinson said: "I am in the process of addressing Jurgen Macho's situation. I'm talking to his advisers and will take it from there."

Sunderland will offer David Bellion a new contract in an attempt to prevent Manchester United signing the exciting French striker on the cheap.

Bellion will become a free agent next summer and United, whose new Reserve team coach Ricky Sbragia rated the 19-year-old highly during his time at Sunderland, are keen to lure him from Wearside.

But Wilkinson said: "We are aware David is in the last year of his contract and we plan talks about a new deal."

l Manchester City yesterday took the unexpected step of denying manager Kevin Keegan has resigned.

There have been no clear signals from Keegan or the club about how much money the former England coach will be given to strengthen his squad when the transfer window reopens in January, prompting rumours he could be on his way out of Maine Road.

But the club issued an ''unequivocal'' denial of rumours which began when Keegan would not comment after a meeting with club chairman David Bernstein and other directors last week.

When asked again after Saturday's game against Middlesbrough about how much money was being made available to sign players, Keegan said: ''You will have to ask the chairman about the financial situation. He and the board decide what money is available and I am not in a position to tell you.''

But City's chief operating officer Chris Bird insisted there was no question of Keegan, who threatened to quit as Newcastle manager in March 1992 over a lack of funds, resigning over this matter.

''I can unequivocally deny that Kevin Keegan has resigned from Manchester City,'' he stressed.

''Once again the rumour mill has been in full swing, but there is absolutely no substance to this speculation. We met with Kevin last week and our manager is intent on City moving forward.