MIDDLESBROUGH remain hopeful of appointing Tony Mowbray as their manager within the next 24 hours following a day of hectic negotiations with both the former skipper and his previous employers Celtic.

But with the financial complexities of the move continuing to cause problems, chairman Steve Gibson has kept his options open by holding parallel talks with Paul Ince.

Ince is understood to have discussed the possibility of succeeding Gordon Strachan yesterday, with Gibson also having identified Gary Megson and Phil Brown as alternative targets.

Having admitted he “got it wrong” by appointing Strachan, the Boro chairman is determined to explore every available avenue when it comes to identifying his successor.

More talks are planned for today, but while Ince represents a viable option given his successful playing spell on Teesside.

He also has managerial achievements in the lower leagues with Macclesfield and MK Dons, but Mowbray remains Gibson’s preferred choice.

The former West Brom and Celtic boss was in the North- East on Sunday, visiting Middlesbrough’s facilities and discussing the possible terms of any deal.

Those terms are far from straight-forward, however, as Boro are looking to make a significant reduction on the money they were paying Strachan and are understood to have offered Mowebray less than he was on at Celtic.

In addition, Mowbray is on gardening leave from Parkhead until April and is reluctant to write off the money he is entitled to receive in the next six months.

Under the terms of his severance package from Parkhead, Mowbray is due to receive five more monthly payments, which amount to a cumulative sum of around £500,000, provided he does not enter into alternative employment.

In addition, the 46-year-old is still receiving win bonuses every time Celtic win a game despite having been dismissed from his position as long ago as last March.

Understandably, the Boro hierarchy are reluctant to compensate Mowbray for any loss incurred by him taking over at the Riverside or pay Celtic compensation for the appointment of a manager who is still on the Scottish club’s payroll, no matter how tenuous his contractual status may be.

The club’s finances will take a major hit if they fail to win promotion to the Premier League in this their final season of full parachute payments, and any money spent on hiring Mowbray will inevitably reduce the sum available for squad strengthening in either the January or summer transfer windows.

A compromise is possible, and could involve Mowbray waiving a proportion of the money he is owed from Celtic or Boro contributing a percentage of the sum as compensation to the Bhoys.

As of last night, however, an agreement remained unsigned and while further talks are expected to take place today, Gibson cannot afford to wait forever.

The Boro chief is determined to have a manager in place for Saturday’s crucial home game with fellow strugglers Bristol City, and in terms of Mowbray’s prospects, the next 24 hours are vital.

If it is not to be the former club captain, then Ince, another candidate to have worn the armband with distinction, is understood to be next in line.

Ince is out of work, having left MK Dons at the end of last season, and, significantly, the former England international does not have any contractual issues outstanding.

While he would not be as popular an appointment as Mowbray, his playing record at the Riverside would still mean his arrival was generally well received by the fans.

He suffered a difficult spell in the Premier League with Blackburn Rovers, but his performances in Leagues One and Two have been impressive and Gibson is sure to have noted his ability to take clubs forward despite limited resources.

Megson and Brown have been similarly successful in the past, and both managers are proven performers in the Championship.

Megson led West Brom to two separate promotions to the Premier League, while Brown guided Hull City to the top-flight via the play-offs.

■ Boro have named an inexperienced reserves squad for this evening’s home game with Gateshead.

Goalkeeper Danny Coyne is the only player with first-team experience, although England Under-19 international Bruno Pilatos will also be involved.

■ Tickets for forthcoming home games with Bristol City (October 30) and Crystal Palace (November 6) can now be booked online. Prices for Boro Pride members start at £21 for adults, £14 for Over-65s and those aged 18-21, and £8 for Under-18s.

General sale prices start at £23 for adults, £16 for Over-65, and £13 for Under-18s.

Seats are also now available to Boro Pride members for the home game with Millwall on Saturday, November 20, with general sale starting on Thursday.

Tickets for the visit to Scunthorpe United on Tuesday, November 9 (7.45pm) are on sale, £25 (adults), £18 (Over-60s & 16- 21s) and £11 (Under-16s).