RAFA Ben�tez is preparing to antagonise Sir Alex Ferguson once more with an audacious bid to sign Carlos T�vez. (Times)The Argentina forward is increasingly resigned to leaving Manchester United at the end of the season, with Real Madrid his most likely destination.

RAFA Ben�tez is preparing to antagonise Sir Alex Ferguson once more with an audacious bid to sign Carlos T�vez. (Times)

The Argentina forward is increasingly resigned to leaving Manchester United at the end of the season, with Real Madrid his most likely destination.

However, Ben�tez has signalled Liverpool's willingness to join Chelsea, Manchester City and Inter Milan in the m�l�e for his signature.

Ferguson has not yet given up hope of retaining T�vez's services after his complicated two-year lease arrangement expires at the end of the season, but the forward's growing discontent means that he will consider a move away from Old Trafford - even if United manage to reach an agreement with the companies that hold his economic rights.

T�vez, who joined United in a controversial move from West Ham United in August 2007, would be likely to cost any other club more than the �22 million that United have to pay at the end of the season to turn the player's loan into a permanent deal. Ben�tez, though, is determined to test the water.

The Spaniard knows that United have no control over T�vez if and when he leaves Old Trafford and that the Barclays Premier League leaders would not receive any money, with the transfer fee instead going to the companies, headed by Kia Joorabchian, that own the player's economic rights.

T�vez, 25, is frustrated at his loss of favour since Dimitar Berbatov's arrival at Old Trafford from Tottenham Hotspur in the summer, having not started any of United's four matches in the Champions League knockout phase.