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It doesn't seem to matter how much Wigan Athletic want to keep Amr Zaki, it will be the Egyptian striker's parent club who decide where he ends up next season.

And that club, Zamalek, will be swayed in their decision by the one thing that seems to make the modern football world turn - dirty, filthy lucre.

The Egyptian side know they're on to a winner with Zaki, who has been one of the revelations of the season, netting eight times in his first 12 games in the Premier League.

That record has seen his value rise in direct proportion to his popularity in Wigan, where he has become a firm favourite of both boss Steve Bruce and the massed ranks on the terraces (or at least those that can be bothered turning up; this is the JJB Stadium after all).

But neither Bruce, who is keen to tie the striker down to a permanent deal, nor Zaki himself will have a say in what happens at the end of the season.

A statement on Zamalek's official website read: "Amr Zaki has been in the limelight for a while, and the mass media have been fuelling speculation over his next move and whether Wigan would let him seal a new deal or not and so forth.

"We hereby assure that we have the legal rights to either accept or reject offers for the aforementioned player, and no other club are authorised to interfere in potential negotiations.

"We would accept the highest bid for the player."

Some would say that is rather mercenary but Gossip Shop, knowing the importance of making ends meet in these troubled times, would suggest it is nothing less than good business sense.

Meanwhile, a club that rarely needs to worry about its finances, Real Madrid, are considering a big money move for one of the best benchwarmers to grace the game, Manchester United's Carlos Tevez.

The Mirror claims the Spanish giants are lining up Tevez to stand in for the injured Ruud van Nistelrooy, who has flown to the States to get his gammy knee looked at by world renowned doctor Richard Steadman.

Van Nistelrooy is set for a lengthy spell on the sidelines, meaning Madrid need cover up front, despite the electric form of Gonzalo Higuain who scored four at the weekend.

And with Tevez reportedly unhappy with his role at United, Madrid are keen to take full advantage; following the Cristiano Ronaldo saga, expect another almighty tug-of-war between the two clubs.

Speaking of rope-related leisure activities, United have been involved in quite a few tugs-of-war with Chelsea over recent years.

John Obi Mikel, Michael Essien, Arjen Robben: all players initially courted by both clubs but who, after the now customary acrimonious battle for their signatures, ended up at Stamford Bridge.

And now the two clubs are set to clash in the transfer market once again, this time over highly rated Belgian youngster Alex Witsel .

You may remember Witsel from such games as Everton v Standard Liege and Liverpool v Standard Liege, when he did more than enough to suggest he is the best thing to come out of Belgium since Stella Artois, waffles and... well just Stella Artois and waffles, really.

Arsenal are also snooping round the 19-year-old midfielder: the thought of a three-way battle for his services involving Alex Ferguson, Luiz Felipe Scolari and Arsene Wenger is a mouthwatering prospect.

Good and bad news for Newcastle fans now.

First the good: boss Joe Kinnear wants to sign at least four new players in January, having realised that his squad lacks a little strength in depth, or as he puts it himself "the underbelly of the side needs addressing".

The bad news? He's unlikely to have enough cash to be able to do that, what with Mike Ashley unwilling to release funds while he is trying to sell the club, something he is finding problematic.

One solution is to offload players first, and with Aston Villa reportedly interested in Michael Owen, Kinnear could yet get his funds.

The Sun claims that Villa boss Martin O'Neill could take advantage of Owen's ongoing contract stand-off by swooping with a £5m bid for the England striker.

In other news Sylvain Distin is fearful he may be offloaded if Portsmouth are sold to a new owner (Sun), Stoke are ready to bid £1.5 million for Southampton midfielder Andrew Surman (Express) and striker Heidar Helguson is set to leave Bolton for QPR on loan with a view to a permanent move (Express).

And finally, Manchester City's on-loan striker Nery Castillo will not be moving to Guadalajara.

The Mexican club said: "Due to the informality and lack of reliability demonstrated by the representative of the player, in the future there will no longer be any negotiations to get the services of Mr Nery Castillo."

How polite.

Eurosport