Having already been linked with a move for West Ham's Welsh striker Craig Bellamy, it seems that Manchester City manager Mark Hughes is looking to take full advantage of the financial problems at Upton Park.
According to a report in the British tabloid the Daily Mirror, the Citizens are preparing an £8 million offer for centre-back Matthew Upson in January.
It is claimed that Tottenham Hotspur might also be interested in the England international, but City hope to outbid the North-London based outfit.
Apparently, the 29-year-old earns £75,000-a-week with the Hammers, which Man City would have no problem matching given their financial backing.
The former Arsenal and Birmingham City defender has been in spectacular form this season, so Irons manager Gianfranco Zola is thought to be reluctant to sell him.
Still, it is thought that the Irons' chances of holding onto the player are slim, should they receive a good bid for his services.
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