Aston Villa are eyeing Villarreal striker Diego Forlan.
The 28-year-old scored 12 goals in 63 games for the Red Devils before moving to Spain three years ago.
But the Uruguay international has an average of better than a goal every two games in La Liga and has found the target 54 times in 103 games.
It would appear Villa would have to smash their transfer record of £9.5million to River Plate for Juan Pablo Angel seven years ago to have any hope of acquiring Forlan.
But money should not be a major obstacle given the backing of owner Randy Lerner for O'Neill.