Liverpool boss Rafa Benitez is weighing up a bid for Villarreal striker Diego Forlan.

The Times says Benitez is thought to be revising his list of forward targets. He has apparently concluded that he does not have the funds to compete for players such as Samuel Eto'o and Carlos Tevez.

How a player who struggled to make the grade at Manchester United would be received by Liverpool supporters is open to debate, but Forlan is believed to figure prominently in Benitez's thoughts.

"There has not been any offer from Liverpool and it's very difficult to talk about what might happen when there isn't an offer there, but things can change every day," Daniel Bolotnicoff, Forlan's agent, told The Times last night. "If he received a very good offer then he will think about it, but it will also depend on whether Villarreal are happy."