West Ham United look set to lose England defender Matthew Upson before the end of the transfer window.
The 30-year-old centre half, who had been tipped as a future Hammers captain but has just two years of his current contract to run looks set to be sacrificed ahead of the August 31 deadline.It is understood that a deal with Manchester City - thought to be worth around £12.5million - is on the verge of being completed, although an announcement is likely to be delayed until United manage to secure a forward in order to placate supporters upset with the departure of the England international.
Earlier this summer CEO Scott Duxbury told KUMB.com that whilst the club is now self-sufficient - having reduced costs through the sales of players such as Anton Ferdinand, George McCartney and Craig Bellamy and having released a string of high earners - the Hammers were still in a position of needing to sell before they can buy.
Meanwhile contract talks between Upson and West Ham broke down earlier this year when the defender, who arrived at the club in January 2007 on a three-and-a-half year contract refused to commit his long-term future to the club.
Manager Gianfranco Zola, who lost Craig Bellamy in the last transfer window is understood to be unhappy at the prospect of losing the England defender but accepts that the position of centre half is perhaps where the Hammers are least likely to be affected by a sale - whilst the need for a striker to supplement Carlton Cole is becoming ever more pressing.
Real Madrid's Ruud Van Nistelrooy, Barcelona's Eidur Gudjohnsen and Bayern Munich's Luca Toni are considered to be three of the club's main targets at present.
Should Upson indeed depart, that would mean the entire back four present at the beginning of last season - Lucas Neill, Upson, Anton Ferdinand and George McCartney - will all have been either sold or released since as West Ham United attempt to recover from the crippling debts left behind by the Gudmundsson administration.
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