Hughes to tempt the Hammers with new bid for duo

Big-spending Manchester City are preparing to test West Ham's resolve by increasing their bid for both Craig Bellamy and Scott Parker to around £16million.

City, owned by the ruling family of Abu Dhabi, have had a bid of £14.5m for the pair rejected but will return with an improved offer within the next few days.

Although West Ham are up for sale, chief executive Scott Duxbury has denied the club will try to cash in on their best players during the transfer window.

But he does admit: "Each approach will be considered in terms of fee, fitness, form and where the manager thinks the player is in his career. Similarly we have to consider whether the player is committed to what we are trying to achieve.

"It may be we have an offer which makes perfect sporting sense on all these factors but it will only be accepted if we have a replacement lined up who will improve the squad."

It is understood that Bellamy is keen to link up again with his former Wales boss Mark Hughes at Eastlands. Parker has also expressed a wish to talk to City, although he is more settled at Upton Park.

Gianfranco Zola will be reluctant to lose Bellamy and Parker but the manager could be placated if he is allowed to sign adequate replacements.

Question marks over the future of the club's stars come amid reports that owner Bjorgolfur Gudmundsson has two months to sell West Ham before his holding company faces the possibility of being declared insolvent.

It is claimed that a court in Reykjavik is set to decide on 6 March if Hansa can repay creditors or is to be stripped of its assets - including West Ham.

Meanwhile, Kieron Dyer is set to make his long-awaited first team comeback in tomorrow's FA Cup third round tie against Barnsley.

Dyer, who has been out for 16 months after breaking a leg in a Carling Cup tie at Bristol Rovers, looks likely to start tomorrow's match as a substitute and Zola is keen to get the winger on at some stage.

The midfielder, who has been plagued by injury throughout his career, has played just one behind-closed-doors match but has been training flat out for several weeks and Zola believes this could be the ideal time to give him some playing time.

Also likely to be on the bench tomorrow is James Tomkins, who has been recalled from a loan spell at Championship club Derby.

"It was a good experience," said the centre-half. "I played a part in every game but I am glad to be back."