Town have accepted bids of £450,000 from Everton and Portsmouth for striker Marcus Bent. West Brom have also shown interest in the 26-year-old front man.

Boss Joe Royle told the club site: "All three clubs have asked about Marcus and Everton and Portsmouth have both made bids in the region of £450,000.

"We have accepted the offers and it's now down to Marcus to decide where he wants to go."

Bent, who joined the Blues for £3 million in November 2001 from Blackburn, has a year left on his deal at Portman Road. He spent last season on loan at Leicester, who were also keen on signing him permanently but were unable to find the cash.

If Bent agrees terms with either bidding club, the £450,000 fee will be a big bonus for Town, amounting to almost one-tenth of the projected 2004/05 wage bill of £5 million.

Town's moneymen will also be pleased to see the back of Bent's £17,000-a-week wage. The much-travelled striker is one of only three players at the club still on a Premiership contract.

The others, Martijn Reuser and Pablo Couñago, are also available for transfer and likely to leave this summer.

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