Manchester United boss Sir Alex Ferguson is ready to test Liverpool's resolve with an audacious bid for Fernando Torres. The Sunday Express says armed with the £80 million windfall from Cristiano Ronaldo's move to Real Madrid, the Manchester United boss is determined to make his own impact in a transfer market which is becoming bloated with money from the big clubs.

Liverpool hitman Torres is the shock target, as Sir Alex knows that a bid of around £40m would have to be seriously considered by United's title rivals who have severe cash problems.

If Ferguson could pull off the coup, it would be a slap in the face for Liverpool boss Rafa Benitez, who was involved in a war of words with the Scot during the second half of the season.

Liverpool, who paid £20m to bring Torres from Atletico Madrid, would fight tooth and nail to hang on to the Spaniard but a British transfer record offer would give the Anfield boardroom serious food for thought.