The Daily Mail says Neill is on the verge of linking up again with his old Blackburn boss Mark Hughes at Manchester City as their busy summer of transfer activity continues.

Hughes, who sold Neill to West Ham a year ago, wants the Australia captain to play a part in a taxing season that will include UEFA Cup matches on Thursdays followed by Barclays Premier League games on Sunday.

West Ham skipper Neill had been offered to Galatasaray and Portsmouth but he is tempted by City's big plans for an assault on the top six and regards Hughes as one of the best managers in the game.

Such is West Ham's financial plight that they are ready to accept a cut-price offer, believed to be less than £750,000, to allow Neill to move to Eastlands.

The 30-year old's wages of around £60,000 a week are the only potential stumbling block and West Ham may have to pay off some of his contract to force through the move.