REAL BETIS are leading the race to end Tore Andre Flo's Sunderland misery by taking the £8.2m misfit from Wearside.

Betis, a mid-table Spanish League team, are willing to offer up to £3m for Flo - who Mick McCarthy wants to sell before next season.

Betis and Barcelona tried to sign Flo on loan in January, but their approaches were rejected by then Sunderland manager Howard Wilkinson.

Now, however, McCarthy realises the Norway striker's departure would be a major boost to his attempts to ease the club's crippling wage bill.

Flo is highly rated in Spain after impressing in European fixtures against Betis and Barca during his time at Chelsea.

He has admitted publicly that the opportunity to move to a warmer climate, after six years in Britain, appeals to him and his family.

And with Premiership clubs showing little interest in Flo, who has not scored for Sunderland this year, his most likely destination is Spain.

Whoever signs Flo, the Black Cats are resigned to making a huge loss on their club record buy.

But the failure thus far to offload the likes of Kevin Phillips and Thomas Sorensen means Sunderland are still desperate for cash.

Flo has sent out mixed signals in recent weeks, claiming he wants to leave - but also insisting he is keen to play in the First Division next season.

But Sunderland would not stand in his way if an acceptable offer were made for the 6'4" forward, who has scored just four goals in 29 Premiership appearances for the Black Cats.

Meanwhile, Flo was yesterday named in the Norway squad for the Euro 2004 qualifier with Denmark on June 7.

* Emerson Thome's hopes of a move to Rangers were boosted last night when Blackburn Rovers made a £1.5m offer for Lorenzo Amoruso.

Thome has been earmarked as Amoruso's replacement at Ibrox if the Italian defender leaves the Scottish champions.

Chelsea have released goalkeeper Ed de Goey to make room for Jurgen Macho, who has agreed to move to Stamford Bridge on a free transfer on July 1.