Dimitar Berbatov's absence at the launch of Tottenham's new kit this week left us in little doubt that he will not be wearing it next season.
Less clear is where the Bulgaria striker will end up, and what impact his move will have on the transfer market as the Premier League's foreign owners flex their financial muscles.
Berbatov's departure from White Hart Lane promises to be one of the most significant deals of the transfer window. Rumours were rife yesterday that Manchester City owner Thaksin Shinawatra was lining up a British record £32million offer. However, he is more likely to end up on the other side of Manchester. A year after turning down the opportunity to sign Berbatov for £10.9m, United are prepared to pay twice that after his agent confided he would only consider Old Trafford if he stays in England.
Spain and Italy are also options, but Sir Alex Ferguson is likely to be at the front of the queue after being told he will be have money to spend. Capturing Berbatov would mean that Ferguson's rivals could go for his other targets — Ajax striker Klaas Jan Huntelaar, Sevilla's Luis Fabiano and Blackburn's Roque Santa Cruz — while United would almost certainly put Louis Saha on the market.
A right back and right midfielder are Ferguson's other priorities. He is ready to compete with Chelsea for Sevilla's £20m-rated Daniel Alves but the United boss could also try to capitalise on the uncertainty at City created by Thaksin's decision to axe Sven Goran Eriksson by making a bold move for £25m Micah Richards.
Roman Abramovich is ready to sanction a £100m outlay for Chelsea to sign up to four players. If Berbatov does not move to Stamford Bridge, Palermo's Amauri and David Villa of Valencia remain options. Ironically, Spurs see Villa as the ideal replacement for Berbatov, with Valencia desperate to sell the striker for £16m.
Wounded pride on the continent over English clubs dominating the Champions League is bound to bring a strong response this summer. While AC Milan remain favourites to sign Barcelona's Ronaldinho, Rino Gattuso's time at the San Siro could be up, which could alert Arsenal, who will need two midfielders if Alexander Hleb follows Mathieu Flamini out of the Emirates.
With Thaksin eager to appease fans over the Eriksson fall-out and Berbatov and Ronaldinho out of their reach, City could move for CSKA Moscow's Brazilian quartet of Jo, Vagner Love, Daniel Carvalho and Dudu Cearense, particularly if former Brazil coach Phil Scolari replaces the Swede.
It all points to another mammoth spending spree this summer, although some experts believe it will not beat the record £500m set by English clubs last year.
Dan Jones, a partner in the sports business group at Deloitte said: "It will be busy but I'm not sure whether it will beat last summer because that was that first year of the new TV deal and there haven't been as many changes of ownership and manager. "Gates are at record levels, there are big sponsorship deals, and a big Champions League TV deal being done, so the majority of that flows through to wages and transfers."
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