MICK McCarthy will complete his summer spending within the next 24 hours with the purchase of Sheffield United striker Andy Gray, writes Scott Wilson.

Blades boss Neil Warnock pulled Gray out of training yesterday after his chairman, Kevin McCabe, confirmed he was close to agreeing a deal with his Sunderland counterpart, Bob Murray.

The 27-year-old frontman, who opened the scoring in Sheffield United's 4-1 win over Leicester last weekend, has been left out of the squad for this evening's game against Burnley.

"It's disappointing at such a late stage," confirmed a despondent Warnock. "But life goes on."

Sunderland are close to agreeing a £1m deal that would see around £200,000 of the fee being dependent upon the club's survival in the top-flight.

The arrival of Gray would represent the end of a lengthy pursuit that originally saw McCarthy miss out on the striker last February.

At that stage, the Scotland international, who is the son of former Darlington manager Frank Gray, opted to join Sheffield United rather than move to the Stadium of Light.

He scored nine goals in the remainder of that season and added 18 more last term as he topped the Blades' scoring charts.

But the lure of a return to the Premiership has proved too strong for the former Leeds striker and the Bramall Lane board are resigned to losing their most influential attacker. Warnock admitted as much yesterday when he lodged a formal bid for Preston striker Richard Cresswell.

Sources close to Gray were remaining tight-lipped last night but hinted the Harrogate-born star is hoping to be a Sunderland player by the time the Premiership kicks off in four days.

McCarthy chose to step up his interest in Gray after pulling out of a deal to sign trialist Andres Oper.

The Estonian striker trained with the Black Cats last Wednesday and even passed a preparatory medical before being told he was not wanted at the Stadium of Light.

"I was surprised and shocked at what happened," blasted Oper's representative, Tarmo Lehiste. "Everything had been agreed and only small details were left.

"I took Andres there to sign a contract and he was happy to train then spend three hours having the medical. We could not understand it when we were told there was no deal."

Meanwhile, Liam Lawrence has become the latest player to sign a contract extension with the Black Cats

The 22-year-old midfielder, who scored seven goals in 34 games last season, is now tied to the club until June 2007.

"Liam is another one of our signings from last season who came in and did wonderfully well," said McCarthy. "He has earned this extension.

"He was part of the Championship-winning team, having made the step up from Mansfield and we're hoping he can step up again in the Premier League."

* McCarthy is chasing Millwall's unsettled captain David Livermore. The 25-year-old midfielder, who has also attracted interest from Southampton, submitted a transfer request.

''We've had enquiries from two clubs, but as yet neither have matched our valuation for Dave,'' director Theo Paphitis said. ''We would like Dave to stay, but his contract is up at the end of the season.''

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