Sunderland manager Steve Bruce has confirmed to ESPNsoccernet that Darren Bent is holding transfer negotiations with Aston Villa after the relegation strugglers had a bid, believed to be £18million, accepted. Bruce said: "I'm disappointed but that's the way it is."

Darren Bent: Set for shock switch to Aston Villa
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23.20 About to close things down here, but we hear a whisper that Newcastle have signed Jay Bothroyd on a pre-contract agreement from Cardiff City. Bothroyd, of England fame, is available on a Bosman deal this summer.
22.53 A quiet evening after the big news surrounding Bent and Pienaar, but The Guardian suggest that Martin O'Neill will not now be joining West Ham. Not really a transfer but it could have a knock-on effect on transfer business nonetheless.
20.59 We expect that the Bent to Aston Villa deal will go through tonight or early in the morning. Money has talked on this one, we reckon.
20.39 Alexis Sanchez of Udinese is a much coveted player, and now the club's chairman has confirmed that Chelsea have shown an interest. And he wants £25 million for the Chilean too but is not actually wanting to sell him. "It's useless to talk about something that we don't want to do because we cannot remove anyone from the team when we are midway through a season," said Giampaolo Pozzo to Sky Italia.
19.20 Valon Behrami is expected to join Fiorentina for £4.5 million from West Ham to free up funds for Avram Grant...or AN Other.
18.27 Everton have now accepted a bid for Steven Pienaar from Tottenham to follow up on their accepting Chelsea's bid. How many attacking midfielders do they require? We may be just about to find out. Story is here.
18.06 Alan Pardew may no longer go into the transfer market to sign another striker. He claims the form of Andrew Carroll and Leon Best means there's no need to strengthen. We're sure they'll keep on scoring...
18.01 Fiorentina have wrapped up a deal for Norberto Murara Neto from Atletico Paranense. The ‘the new Julio Cesar’, or so we're led to believe.
17.47 Barnsley have yet to receive an official bid in writing for winger Adam
Hammill. The 22-year-old winger, who has a £500,000 buy-out clause in his current Tykes'
contract, has claimed two Premier League clubs - understood to be Blackpool
and Wolves - and two Championship clubs have made enquiries, with two of them
tabling offers.
17.31 A new signing for Doncaster Rovers, who have snapped up Paul Keegan (no relation) from Irish side Bohemians on a free transfer.
17.16 Now John Carew is being linked with a move to West Ham United. That said, every player up for transfer is linked to West Ham in some way. I think I might be soon.
17.05 It sounds like the Darren Bent deal could be done by the end of Tuesday. Things are moving very quickly.
16.48 Everton defender Sylvain Distin will be disappointed to see Steven Pienaar join either Chelsea or Tottenham Hotspur. "I don't think it's a done deal yet, but it's disappointing," he said.
Comment from Jay: I'm not sure why Spurs are linked with every midfielder mentioned this window. Surely the priorities on their shopping list should be a decent striker and a better left back?
16.20 Birmingham have confirmed they are no longer interested in signing Tottenham striker Robbie Keane, stating that it "would not be in the best financial interests of the club'' to pursue the deal.
16.07 Darren Bent's dissatisfaction at Sunderland may run deeper than previously thought as reports are emerging that he handed in transfer request back in August but had it turned down.
15.50 The Demba Ba transfer has taken another twist with Hoffenheim's sporting director Ernst Tanner claiming the striker, who failed a medical ahead of £7m deal, will not be joining Stoke City on loan. "Stoke are so keen on Demba they have now come up with a proposal to sign Demba Ba on loan," Tanner told Heilbronner Stimme. "This is certainly nothing we are going to agree to."
15.35 Birmingham's on-loan newcomer David Bentley believes his Tottenham team-mate Robbie Keane would be "a great addition'' should he join him at St Andrew's. City have agreed a £6million deal with Spurs for Keane but negotiations with the player are still at an early stage.
15.15 Steven Pienaar is no closer to joining Tottenham or Chelsea, with neither club having thrashed out a deal to sign the Everton midfielder. Spurs remain at loggerheads with the Toffees over a transfer fee, while there is no sign of Pienaar reaching an agreement with Chelsea over his wage demands.
15.09 Blackburn have put El-Hadji Diouf up for sale as they close in on Barcelona striker Ruben Rochina and Schalke midfielder Jermaine Jones. Blackburn’s new boss Steve Kean wants troublesome Diouf sold off in a cut-price deal as it is tough to control the Senegalese striker.
Comment from John Livingston: I would personally choose Jonas Gutierrez above Michel Bastos in the left-wing department for Man Utd, simply because Jonas has proved his worth in the biggest league in the world, while (personally) I have a feeling that Bastos might not cut it in the Premier League.
14.58 L'Equipe are keeping alive the Michel Bastos to Manchester United story, although the Premier League side will have to wait until the summer to buy the Brazil international.
14.43 West Ham United midfielder Valon Behrami is set to return to Serie A after Fiorentina agreed a €4m fee for the former Lazio player, according to the Corriere dello Sport.
14.24 Not to be out done by Darren Bent, Hamburg striker Ruud Van Nistelrooy has reiterated that he wants to rejoin Real Madrid. "It's not easy for me as it's not just any club that is coming calling," he said. "Hopefully things will be sorted out soon. I can't leave the lads in the lurch by having my head elsewhere. Real Madrid is the only club that could change my mind."
14.08 AC Milan are free to sign midfielder Andrea Lazzari as long as they stump up enough cash, according to Cagliari President Massimo Cellino. “There is a willingness to negotiate,” Cellino said. “If Milan and Lazzari want [the move], then there is no problem. But we need an adequate compensation.”
13.44 Further to the earlier reports suggesting Celtic could swoop for veteran Birmingham striker Kevin Phillips, the player himeslf has admitted he could leave St Andrews "if the right offer" came in his way.
Comment from Tom C: What a superb acquisition Darren Bent will be to Gerard Houllier's side. A proven Premier League goal scorer who will guarantee you 20 goals a season. This is a player who scored 3 less goals than Defoe, Heskey and Crouch put together last season, and they all went to the World Cup! Very under-rated!
13.22 With the Bent deal set to jolt the transfer window into life, Sunderland have already been linked with potential targets to spend their £18m windfall on. Manager Steve Bruce is known to be a fan of Adam Johnson, Charles N'Zogbia and Stewart Downing.
13.14 Sunderland manager Steve Bruce confirms Darren Bent deal to ESPNsoccernet: "I'm disappointed but that's the way it is." Full Darren Bent story.
Comment from Dave: That transfer of Bent to Villa, surely Spurs will get a cut of that fee as most contracts now involve taking a portion of monies made within a certain time period
13.06Bent has handed in a transfer request and Sunderland have reluctantly accepted. £18 million is a hell of a lot for Villa to pay, but Bent is a much better goalscorer than anyone else at Villa Park. £18m to stay up? A snip.
Comment from MSterling: Good move for Bent and Villa - there is no way Villa goes down but GH is making sure by adding some strength. Spending some of the £27m windfall from Milner - great midfielder buy in Makoun and now Bent
12.59 Bent to Villa reports are gathering pace. The Mirror are now running the story and The Sun are tearing up twitter.
12.51 Breaking News: Tentative reports coming out Sunderland suggest Darren Bent has travelled to the Midlands to discuss terms with Aston Villa after the Wearside club accepted a £18m offer ... watch this space!
12.34 And sticking with Ajax for the moment, Dutch newspaper Algemeen Dagblad report that Italian giants AC Milan have made an €11 million bid for Amsterdam wunderkind Christian Eriksen.
Comment from Joel: Liverpool have tabled an offer for Ajax striker Luis Suarez, according to the Dutch publication De Telegraaf.
Ajax boss Frank de Boer was recently quoted as saying Suarez was ‘ready’ to move and, having received the green light, Liverpool are thought to have offered the Eredivisie giants a figure in the region of £17m.
However, Ajax are thought to be holding out for around £20m, and meeting that figure is not thought to be a problem for Liverpool’s new owners who are keen to strengthen the squad in January.
12.19 According to Dutch newspaper De Telegraaf, Liverpool have made an official offer to buy Ajax striker Luis Suarez, who is eager to team up with Fernando Torres at Anfield.
12.01 AS Monaco are keen to re-sign Manchester City striker Emmanuel Adebayor with want-away forward Dieumerci Mbokani eager to join Hoffenheim, whose striker Demba Ba may or may not join Stoke.
Comment from Taiwo Olukotun: Spurs star Rafael van der Vaart is right to tell Harry Redknapp to sign Bayern Munich midfielder, and Holland teammate, Mark van Bommel because is going to be a boost for them.
11.43 Spurs star Rafael van der Vaart has urged Harry Redknapp to sign Bayern Munich midfielder, and Holland teammate, Mark van Bommel. "He's a great player with lots of experience who would help any club," VdV said. "Tottenham can take the next step to get to the level of our rivals Arsenal. I think that's possible. Therefore, we can use good players."
11.29 Hamburg boss Armin Veh is eager to keep of veteran striker Ruud van Nistelrooy, who has been linked with a surprise return to Real Madrid.
11.13 Stoke manager Tony Pulis has revealed that the deal to sign Demba Ba fell through after the Hoffenheim striker failed a medical. However, the injury to his leg is temporary and if he can get fit before the window closes Stoke might still sign him.
10.57 Chelsea transfer target Alexis Sanchez will not be leaving Udinese in January, according to the Serie A side's coach Francesco Guidolin.
10.38 Aston Villa boss Gerard Houllier is close to deciding whether or not to sign Colorado Rapids striker Omar Cummings on a short-term loan deal. Houllier said: "I see Omar getting better and better with every training session. I will make a decision about him soon."
10.31 Highly-rated Anderlecht striker Romelu Lukaku has revealed he believes he is more likely to move to England than Spain. "Chelsea and Arsenal tried to sign me when I was 13, 14," Lukaku said. "I see England as more likely than Spain."
10.21 SPL leaders Celtic are lining up a move to sign Birmingham City's veteran striker Kevin Phillips, according to Scottish newspaper the Daily Record.
10.07 South Africa international Siphiwe Tshabalala, who scored the opening goal at the 2010 World Cup, is to undergo at week-long trial with Championship side Nottingham Forest.
09.41 Manchester City captain Carlos Tevez insists he is now happy at Eastlands despite recently handing in transfer request. "I am happy now," Tevez said. "The issue is in the past. I had my discrepancies with the boss, but we spoke as two men and everything is solved and I'm very happy."
09.22 Aston Villa have made a £1 million bid to sign Sebastian Larsson from Birmingham after Newcastle had a similar offer accepted but failed to agree personal terms.
09.11 Chelsea defender Branislav Ivanovic has moved to quash reports he could be on his way to Juventus by insisting he wants to sign a new contract at Stamford Bridge. "I want to stay here. I hope it will be sorted out soon," he said.
08.44 Crystal Palace manager Dougie Freedman has made a £850,000 bid to sign Everton striker James Vaughan. The 22-year-old, who came on as a sub in Sunday's Merseyside derby, has already spent a spell on loan at the Eagles.
Comment from liverspudlian: Love Alan Pardew trying to say that Andy Carroll isn't for sale. He must have forgotten that Mike Ashley is a businessman first, not club loyalist. £30 million would be a third of want Ashley wanted for the club earlier; you think that he wouldn't take the money and run?
08.30 It is just as well that Tottenham boss Harry Redknapp has distanced himself from reports linking Spurs with a swoop for striker Andy Carroll because Newcastle manager Alan Pardew insists he is not for sale at any price.
08.15 Bundesliga side Hoffenheim claim Stoke City have made an move to sign Demba Ba on loan after a bid to sign striker on a permanent basis fell through.
There is plenty of transfer speculation in this morning's papers, as you would expect, including a report in The Sun that Leicester manager Sven-Goran Eriksson has failed with a bid to sign Manchester United goalkeeper Tomasz Kuszczak.
The Daily Mail insist that Newcastle United and Bolton Wanderers have joined Fulham in the race to sign Shaun Wright-Phillips from Manchester City and Everton's Steven Pienaar will restart transfer talks with Chelsea this week.
Meanwhile, the Daily Mirror claim that Dutch sides PSV Eindhoven and Ajax are keeping an eye on Stoke City forward Eidur Gudjohnsen.
07.55: The Daily Mirror also claims that Robbie Keane's move to Birmingham could be in doubt after the Spurs striker - on £65,000 a week - asked for a payrise if he is to make the switch.
Comment from Kanyesigye Pison: Alex Oxlade-Chamberlain will be a positive addition to the Gunners' young stars like Jack, Theo and Gibbs.
07.52: Alex Oxlade-Chamberlain is one of the most highly-rated youngsters in British football at the moment and Southampton have apparently put a £10 million price tag on the 17-year-old midfielder. Both the Daily Mirror and the Daily Star believe Arsenal are the most likely to sign him after Saints boss Nigel Adkins said: "We would only let him go to a club that would nurture him and treat him properly."