WITH the transfer window set to open the rumour mill has gone into over-drive.

The latest to be doing the rounds is the news that Aston Villa manager Martin O'Neill has apparently switched striking targets from Jermain Defoe to Tottenham's Darren Bent.

Spurs boss Harry Redknapp will allow his leading scorer to depart White Hart Lane for £15m clearing the path for a £14m move for Tottenham old boy - and fan's favourite - Jermain Defoe.

Despite ruling out a move for Defoe, it is thought Redknapp is playing mind games with cash-strapped Portsmouth as he seeks to land the striker for less than their £16m valuation.

Redknapp will start his transfer activity with a £3.5m bid for Emile Heskey. Wigan are thought to be holding out for £5m for the England man, who is out of contract at the end of the season, while Redknapp is also prepared to offer Hossam Ghaly - who Latcis boss Steve Bruce tried to sign when in charge of Birmingham City - and Gilberto in a cash plus players deal.