ASTON Villa boss Martin O’Neill is ready to test Middlesbrough’s resolve by tabling a £7m offer for centrehalf David Wheater.

Having lost the recently-retired Martin Laursen, O’Neill’s top priority is to sign a top-class defender, despite the departure of midfielder Gareth Barry.

Wheater is top of his wanted list, and after suggestions of a swap deal involving striker Marlon Harewood were dismissed out of hand, the Villa boss is poised to table a straight cash offer for the 22- year-old.

Departures from the Riverside are inevitable following last season’s relegation, but while Middlesbrough are resigned to losing Tuncay Sanli in the next two months, they are extremely reluctant to sell Wheater.

The Redcar-born defender recently underwent surgery to repair damaged knee cartilage and is due to start preseason training at Rockliffe Park on July 6.

He publicly committed himself to remaining with the Teessiders in the wake of last month’s relegation and has provided Boro officials with further private assurances that he wants to help the club win promotion from the Championship next season.

Boro boss Gareth Southgate would love to keep him, but Stewart Downing’s foot injury has confused matters and created a situation where Wheater could be sacrificed in order to balance the books.

It had been expected that Downing and Tuncay would both leave this summer to bring in some much-needed revenue and reduce the club’s wage bill to a level more in keeping with life in the Championship.

That now seems extremely unlikely, with Downing expected to be sidelined until September at the earliest as he recovers from a foot operation.

While Liverpool and Tottenham continue to harbour an interest in the England international, they are unlikely to commit a £10m-plus fee to a player who will not hit peak fitness until the end of the autumn.

O’Neill is aware of Downing’s situation, and is hoping to exploit it by offering a straight cash deal for Wheater.

If Boro choose to accept, they could spend some of the money on Hibernian striker Steven Fletcher.

Southgate considered a move for Fletcher in January, only to opt for the more experienced Marlon King on loan, but is ready to renew his interest in the 22-year-old.

Celtic have also been monitoring Fletcher, but despite their relegation, Boro would be able to match any wage offer from Parkhead.