MIDDLESBROUGH will make a final decision on Adam Johnson’s future this morning after Manchester City officials tabled an improved offer worth up to £7m.

The Teessiders are hoping to complete a transfer treble ahead of this afternoon’s 5pm transfer deadline, with Aberdeen striker Lee Miller and Tottenham defender Kyle Naughton expected to sign at the Riverside, and a bid of around £2.5m ready to be lodged for Blackpool midfielder Charlie Adam.

But while a busy day is expected in terms of arrivals, it will be the possible departure of Johnson that hogs the headlines in the final hours of the transfer window.

The England Under-21 international has now been the subject of three bids from Manchester City and a formal offer from Sunderland.

City’s first bid, like the offer from the Black Cats, was worth around £4m and was rejected last week. The Manchester club then returned with a £5m offer on Saturday night, but that was turned down by Middlesbrough officials, who regarded it as “every bit as derisory” as their first.

Last night’s offer, which is understood to include a number of clauses that could see the final price rise as high as £7m, is expected to be City’s last, and Boro must now decide whether to accept it or not.

While Johnson is out of contract at the end of the season, the Teessiders will be due a compensatory fee if he joins another English club.

A tribunal recently awarded Manchester City a fee that could rise as high as £5.5m following Daniel Sturridge’s transfer to Chelsea, and Boro can be confident of receiving a similar amount for Johnson.

As a result, they may opt to reject City’s latest offer and refuse to give Johnson permission to leave this month unless they receive a fee closer to £9m.

Sunderland’s interest is understood to be at an end despite Steve Bruce’s presence in the crowd during Saturday’s goalless draw with Bristol City, as the Black Cats are reluctant to be drawn into a bidding war with City.

The Manchester club unquestionably possess the funds required to land Johnson, but their manager, Roberto Mancini, is understood to regard £7m as the maximum he is willing to offer for a player who has yet to prove himself in the Premier League.

To further complicate matters, senior Boro figures are known to be extremely unhappy with Manchester City’s conduct this month, which they feel has unsettled Johnson and turned his head away from the Riverside.

The winger has expressed a desire to leave Teesside during a series of chats this month, but having previously held on to Stewart Downing despite the submission of a formal transfer request, Boro chairman Steve Gibson is prepared to go against Johnson’s wishes if City’s final offer is not deemed acceptable.

“It is important for us to keep Johnno,” said Boro centre- half David Wheater, who progressed through the club’s Academy alongside the winger.

“Look at the amount of goals he has scored. We need to keep our best players and the scorers in the side.

“We’ve been together the longest in this group of players – I joined when I was seven, and I was nine when he signed – so I’ve known him a long time and he has improved a lot over the years.”

As well as determining Johnson’s future, Boro officials will also spend today attempting to complete the transfer treble that manager Gordon Strachan believes will fire his side back into the promotion race.

Having backed out of a move for Celtic striker Scott McDonald at the end of last week, the Teessiders agreed a £500,000 fee for Aberdeen striker Miller over the weekend.

The 26-year-old, who made his full Scotland debut in last October’s friendly in Japan, travelled south yesterday to discuss personal terms and undergo a medical.

Provided there are no problems, he should be confirmed as Boro’s fifth January signing from a Scottish club this morning.

He is unlikely to be the only player arriving today, as the Teesiders are also hoping to tie up deals for both full-back Naughton and midfielder Adam.

Naughton is close to completing a loan deal from Spurs until the end of the season after a series of successful talks over the weekend.

West Brom also remain interested in the 21-year-old right-back, but Boro are confident of persuading him to eschew the Hawthorns for the Riverside.

They are also hoping to persuade Blackpool to part company with Adam, despite having had a £2m bid rejected last week. Boro are ready to up their original offer to £2.5m in an attempt to force the Seasiders’ hand.

Adam’s 12 goals from midfield make him Blackpool’s leading scorer this season and, with a proposed loan move for Espanyol midfielder Shunsuke Nakamura looking extremely unlikely to succeed, Strachan is hoping to secure his services before the transfer window swings shut.