Rafa Benitez is being tempted into penning a new deal by being offered a bumper summer transfer budget by Newcastle United.

The Mirror says Benitez has been offered a £100m transfer budget, plus cash from player sales, to rebuild Newcastle.

The Spaniard is being given a two year plan to “invest and strengthen", including breaking the club's transfer record again.

United chiefs are attempting to keep him in charge beyond his current contract which ends in June.

Benitez has been in protracted talks with Newcastle for several months, and he is their only managerial target.

No agreement has yet been reached, but Benitez has been aware for a while that his budget will be much bigger than the £70m, two year, spending plan he agreed when Newcastle won promotion two years ago.