Real Madrid have refused to comment on claims Chelsea target David Beckham will be sold in the summer.

Reports suggest the England captain will definitely leave The Bernabeu, with the big-spending London club his likely destination in a £40m deal.

A Real Madrid spokesman told BBC Sport: “We don’t have any comment to make because there are lots of stories about our players’ futures at this time.

“We do not say anything until the club give us official confirmation of deals, so we will not be commenting.”

The Daily Telegraph newspaper reported on Friday that Beckham had informed members of his inner circle that he will return to the Premiership next season.

Manchester United manager Sir Alex Ferguson is said to be preparing a bid for Leeds United striker Alan Smith.

According to the Sun, Ferguson is preparing a £5million bid for the England international.

Leeds are willing to sell Smith and chairman Gerald Krasner has already appoint agent Phil Morrison to find buyers for the club’s top players with relegation now imminent.

Arsenal are ready to sell Juventus and Real Madrid target Freddie Ljungberg.

According to the Sun, the £12 million rated midfielder is looking at other clubs.

The 27-year old’s high-profile, time-consuming commercial work for Calvin Klein has concerned the Highbury hierarchy, and they are now ready to listen to offers for him.

Ljungberg was not at White Hart Lane on Sunday as the Gunners celebrated clinching the title.

Roma have confirmed that Chelsea target Emerson will be leaving the club in the summer.

The Roman giants denied that the Brazilian midfielder had asked for a transfer but he still seems set to depart.

“We cannot give any guarantees to Emerson,” admitted Roma’s director of sport Franco Baldini.

“Because of the club’s refinancing we do not have the possibilities of giving them to him.

“It is not true that he has asked for a transfer, but he’s a player who has received big offers from other clubs.”

Roma coach Fabio Capello confirmed to the Spanish media that Emerson would be sold, which means Francesco Totti will not be.

“Totti is not for sale,” he told Radio Marca.

“It would be like Real Madrid selling Raul.

“The only departure will be that of Emerson.”

Big-spending Chelsea have been linked with the Brazilian international several times, and are believed to follow his situation.