SOCCER: Celtic officials have described as "further speculation" renewed reports that Roy Keane is on the verge of a move to the club. Sources close to the club had earlier said the player's advisor, Michael Kennedy, had been in Glasgow for talks yesterday morning and that the Corkman is expected to travel to Scotland before the end of the week to meet manager Gordon Strachan and make a final decision on whether a deal can be done.

If the reports are true, then a deal could be completed over the coming week, but the club have once again sought to play down any suggestion that talks are in progress, and Kennedy was not available for comment yesterday.

The two parties have publicly hinted at a mutual desire to talk, although Kennedy is also believed to have suggested that Keane's preference is to play on the Continent, probably in Spain.

According to that country's leading sports newspaper, Marca, Real Madrid are considering signing the former Ireland international in January, but there has been no firm move.

A number of other leading continental clubs have distanced themselves from speculation regarding the 34-year-old.

With Celtic, money had looked to be a stumbling block. The club operates a strict wage structure which recently required that Northern Ireland international Neil Lennon accept a 25 per cent pay cut from the £30,000 a week he had been on in order to sign a new contract.

There had been talk the club would perhaps go as high as that £30,000 a week figure in order to secure a player of Keane's calibre, but Kennedy said last week that the Irishman, who was paid around £100,000 a week at Manchester United, was not inclined to take a pay cut.

It remains possible, however, that the club could stick to their pay policy while their majority shareholder, Dermot Desmond, or one of the companies he controls, would make up the shortfall.

In addition, yesterday's reports suggest the club would go out of their way to accommodate the external demands on Keane as he seeks to secure the Uefa coaching badge that would enable him to take a manager's job in the English Premiership.

Keane has repeatedly made it clear that a career in management is his ultimate goal, and there was a great deal of talk in happier days back at Old Trafford of the Irishman following in the footsteps of Alex Ferguson at some point. If, as it is suggested, all of the various issues could be hammered out to the satisfaction of the two parties, and Keane is sufficiently impressed with what he sees in Glasgow, then the intention is that the long-time United skipper would sign an 18-month deal, one that would take up to the summer of 2007 when, it is presumed, he would retire from playing.

A string of Premiership clubs have also been linked with attempts to sign the influential midfielder in recent days, with West Ham manager Alan Pardew stating publicly that he was attempting to persuade his board to put up the cash required for an approach, while Everton are reported to have been holding more discreet talks with Kennedy over the past 72 hours.

Barring the materialisation of interest from Madrid, the thing Celtic can offer Keane which none of his other publicly declared suitors to date would be likely to be able to, is another crack at the Champions League next season.

In the meantime, however, he would find himself playing in a league where the standards are much lower than those to which he has been accustomed and with team-mates who would be unlikely to receive unqualified endorsements should their efforts or talent arise in an interview with the in-house TV station.

For those reasons alone, Strachan might be less enthusiastic than his employers about recruiting the Irishman.