The clarity with which George Gillett Jr and Tom Hicks have carried out most aspects of their takeover of Liverpool does not appear to have extended to the transfer market, with Rafael Benítez, the manager, thought to be revising his list of forward targets. He has apparently concluded that he does not have the funds to compete for players such as Samuel Eto’o and Carlos Tévez.

Barring any sudden indication from the Americans that Eto’o falls within the club’s price range, Benítez is likely to pursue a series of alternative targets who would cost about half the £35 million Barcelona want for their sought-after Cameroon striker.

How a player who struggled to make the grade at Manchester United would be received by Liverpool supporters is open to debate, but Diego Forlán, the Villarreal and Uruguay striker, is believed to figure prominently in Benítez’s thoughts.

Diego Milito, who scored twice in Real Zaragoza’s 2-2 draw against Real Madrid on Saturday, has also been considered, while Benítez retains an interest in David Trezeguet, of Juventus, and Darren Bent, who will leave Charlton Athletic after their relegation from the Premiership last season.

Forlán was scarcely given a chance to prove his worth by Sir Alex Ferguson at Old Trafford, the vast majority of his appearances during his 2½-year spell coming as a substitute, but he did achieve cult status after scoring twice in the 2-1 Premiership win over Liverpool in December 2002.

The qualities that convinced Ferguson to pay Independiente £7.5 million for Forlán have come to the fore again in Spain, however, with 54 goals in 106 league appearances for Villarreal since his move in August 2004. Roy Keane, the Sunderland manager, has been tracking his former United team-mate, but while the North East club are thought to have balked at the €24 million (about £16 million) release clause in Forlán’s contract, that would not be an issue for Liverpool.

Forlán, 28, who is preparing for the Copa America with Uruguay, is contracted at El Madrigal until 2010 but is understood to be enthused about the prospect of a return to England, where he feels he has unfinished business.

“There has not been any offer from Liverpool and it’s very difficult to talk about what might happen when there isn’t an offer there, but things can change every day,” Daniel Bolotnicoff, Forlán’s agent, told The Times last night. “If he received a very good offer then he will think about it, but it will also depend on whether Villarreal are happy.”

Milito, the Argentina forward who turns 28 tomorrow, would cost about the same as Forlán and has a similarly impressive strike record, with 37 goals in 72 league matches for Zaragoza. BenÍtez is understood to have had him watched against Real, when he will have done his chances of a move no harm after coming close to giving Zaragoza a memorable victory.

Benítez’s budget will be bolstered if he can offload Craig Bellamy, Harry Kewell and Djibril Cissé, who together could fetch about £20 million. West Ham United are keen on Bellamy, although Benítez, who is also looking to sign a winger, will probably have to accept less than his £12 million asking price for the striker.

Blackburn Rovers, who offered Bellamy £65,000 a week to keep him at Ewood Park before his move to Liverpool last summer, also want him back, while Martin O’Neill, the Aston Villa manager, has been contemplating signing Bellamy and Kewell.

More talks between Liverpool and Marseilles regarding the future of Cissé are expected this week. The French club are understood to want to take the striker on loan for another season, but Liverpool are holding out for a sale, with Bolton Wanderers and Manchester City also interested.