MIDDLESBROUGH will make a final push for Kieffer Moore in the next 24 hours, and remain hopeful of persuading the Wigan Athletic striker to turn down the offer of a move to Cardiff City in order to sign on at the Riverside.

Both Boro and Cardiff are understood to have had bids of around £2m accepted by the administrators currently running Wigan, and Moore has spent the weekend assessing his options after speaking to the managers of both clubs.

QPR also had a bid accepted for the 28-year-old, but Moore is believed to have informed officials at the London club that he will not be moving to Loftus Road.

That leaves the path open for Boro and Cardiff, with Wigan’s administrators keen to resolve the situation this week as they look to raise funds to pay off their football creditors. Joe Gelhardt is set to complete a £900,000 move to Leeds United tomorrow, but Wigan’s administration team see Moore’s sale as their best opportunity of beginning to restore the club to a sounder financial footing.

Cardiff have long been regarded as the favourites to land the forward, with Moore’s status as a Wales international likely to influence his thoughts when it comes to choosing his next employers.

Moore’s status within Welsh football would increase if he was to impress with the Bluebirds, and having only missed out in the play-offs this season, Neil Harris will be stressing that Cardiff remain well placed to mount another promotion push next term. Robert Glatzel endured something of a mixed campaign after joining Cardiff in a £5.5m move last summer, and Harris will be telling Moore he wants him to lead the line.

Warnock will be making the same assurances regarding Boro, with Moore seen as an upgrade on Britt Assombalonga, who will leave Teesside this summer if an acceptable bid is received. Having broken their transfer record to sign Assombalonga for £15m in the wake of relegation from the Premier League, the Boro hierarchy accept they will have to incur a significant loss in order to move the striker on.

Moore is Warnock’s preferred replacement, and the 71-year-old has held lengthy talks with the forward and his representatives. Whether his powers of persuasion have worked remains to be seen, but sources claim the Boro boss remains hopeful despite being aware of Cardiff’s competing interest.

Warnock’s Cardiff links mean he is fully abreast of everything that is happening in South Wales, and the former Bluebirds boss has sounded out the possibility of signing Junior Hoilett from his old club.

Hoilett played under Warnock at QPR and Cardiff, and the Boro boss is interested in working with the 30-year-old winger for a third time.

Hoilett has entered the final year of his contract with Cardiff, and Warnock no doubt senses the opportunity to pull of a deal despite the Canada international being an integral part of Harris’ first-team squad last season.

Warnock has also been pushing to sign Luke Amos from Tottenham, but QPR continue to provide stiff competition for the midfielder, who spent last season on loan at Loftus Road.

Amos is another player whose future is set to be resolved this week, but at this stage, QPR look a likelier choice than Boro. That said, however, the Teessiders continue to pitch for the 23-year-old, who accepts he has no future at Spurs.

Having confirmed his desire to strengthen the spine of his side on a number of occasions, Warnock is expected to sign a new goalkeeper this summer. The Boro boss chopped and changed between Aynsley Pears and Dejan Stojanovic in the final weeks of last season, suggesting he does not regard either as a nailed-on first-choice.

Boro have been linked with Portsmouth goalkeeper Alex Bass, but Pompey boss Kenny Jackett says he has not received any bids for the 22-year-old, who is also reported to be interesting Crystal Palace.

“If the phone rings and bids come in, we’ll deal with it then,” said Jackett. “But selling our best players is not something we want to do.”