Manchester United are set to go toe-to-toe with Liverpool and Chelsea and make a £20million bid for West Ham striker Carlton Cole when the January transfer window opens.

Cole has been in sensational form for the Hammers this season having netted six goals in 10 league appearances, and he's been rewarded for his contributions by featuring in England head coach Fabio Capello’s squad.

With the 26-year-old's form winning him much plaudits and notoriety, United boss Sir Alex Ferguson has pinpointed the Croydon-born lad as an ideal partner for striker Wayne Rooney and is weighing up a £20million bid when the transfer window reopens in January.

Injury means that Cole, will not take part in England’s friendly with Brazil this weekend, however, the Daily Mail quotes a West Ham spokesman as saying that the Hammers’ top goalscorer this season is simply not up for sale despite the financial situation besetting the East London club.

“We want to keep all our best players and the suggestion that we need to sell because of a financial crisis is not true,” the source was quoted as saying.

Liverpool and Chelsea have also expressed their interest in Cole who signed a new-five year contract in November 2008.