Champions-elect Manchester United are already planning for next season - with a summer swoop on Wigan Athletic their top priority.
Midfielders Wilson Palacios and Luis Antonio Valencia were watched by Old Trafford No.2 Carlos Queiroz in the recent home win over Birmingham.
And their sparkling performances in that game are thought to have convinced United boss Sir Alex Ferguson that the Latics duo can add to his armoury for next season, when he will be hoping to make it three Premier League titles in a row for a second time.
United are on the verge of retaining their title and hold a five-point lead over Chelsea, thanks to Latics' 1-1 draw at Stamford Bridge on Monday night.
The Old Trafford outfit are planning to offer £5m to capture Valencia and £3m for Palacios, part of a £40m summer spending spree by the Red Devils.
Fergie is also targetting Sporting Lisbon stars Miguel Veloso and Joao Moutinho for a combined £32m fee.
Queiroz has been combining his visits to Wigan games with scouting missions to Portugal over the last few weeks to run the rule over all four players
Palacios has been central to Latics' relegation battle since his January switch from Honduran side Olimpia.
Latics boss Steve Bruce also signed Palacios on loan when he was the manager of Birmingham earlier this season.
Valencia moved to Wigan after impressing for Ecuador in the 2006 World Cup, while Veloso and Moutinho.will be part of Portugal's Euro 2008 squad.

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