The former England and Everton striker is one of the most sought-after talents in the Championship after scoring 22 goals during his debut season at Bramall Lane.

Beattie, who cost Kevin Blackwell's side a record £4m when he moved from Goodison Park last summer, has insisted he is happy to remain in South Yorkshire and spearhead United's challenge for promotion next season.

But Middlesbrough have not been disuaded and are understood to be monitoring the situation closely before deciding whether or not to sumbit an official bid.

"James has done exceptionally well and he has a huge amount of pedigree too," said a North-East source. So it would be surprising if people weren't interested in him."

Meanwhile, United's legal war with West Ham over the Carlos Tevez Affair could be on the brink of being resolved.

United have spent the past 13 months petitioning football's governing bodies for compensation after claiming they were unfairly relegated from the Premiership two seasons ago.

Despite failing to convince an independent tribunal to overturn a decision not to deduct West Ham points for a serious breach of transfer regulations, United have pressed ahead with their battle and the matter is due to be discussed by the FA later this summer.

Their case, which has been vigorously pursued by plc Bramall Lane's plc chairman Kevin McCabe, centres on the claim that West Ham, who broke the rules outlawing third party ownership of players when they signed the Argentine and his compatriot Javier Mascherano from Corinthians, now centres on the claim that Tevez was still ineligible for selection when he scored the goal which preserved the Londoners' top-flight status on the final day of the campaign at Old Trafford.

The two sides are now in the process of considering each other's evidence and although both have steadfastly refused to comment, West Ham could be tempted to reach a settlement 'out of court' unless they are absolutely sure that Soho Square will deem their punishment - a £5.5m fine - was sufficient.

However United could opt to press ahead rather than broker a fragile peace.

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