Everton are set to trump Newcastle United for Manchester United striker Alan Smith.

The Daily Mail says Newcastle had a £6 million offer accepted by the Premiership champions on Friday.

Smith has reluctantly accepted his Old Trafford career is coming to a close and has held initial talks before deciding where to move to. He has rejected the chance to talk to Middlesbrough, even though they had a bid accepted, and Aston Villa have so far failed to make an offer.

Smith's preference is believed to be Everton but their bid may hinge on striker James Beattie's £4m departure to Sheffield United.