Soccer: Manchester United last night completed the £6.9-million signing of the Argentina defender Gabriel Heinze, Alex Ferguson's second major signing of the summer following last month's capture of the Leeds and England striker Alan Smith.

The Paris St-Germain player has signed a five-year deal running until June 30th, 2009.

Ferguson said: "We've been monitoring Gabriel for a long time and he demonstrates all the qualities of the top Argentinian defenders - strength, speed and excellent technical ability. He can play either as a central defender or left back and this flexibility means that he is a great acquisition for the club."

United, in keeping with their new policy on transfers, have revealed the breakdown of the payments involved in the deal. His French club are to receive £5.7 million - £3.4 million next month, £1.3 million on December 31st and £1 million in July 2005.

A £300,000 fee is potentially payable under the FIFA five-per-cent solidarity levy, a £300,000 levy is payable to the FA Premier League and £600,000 in fees is payable to agents for the acquisition of the player and the negotiation of his contract.

Real Madrid full back Roberto Carlos has signed a three-year extension to his contract that should see him end his playing career at the club - ending talk of an impending move to Chelsea.

Meanwhile, chairman Brian Mawhinney has backed the decision of English Football League clubs to adopt a "fit and proper persons test" for directors.

All 72 first-, second- and third-division clubs accepted the proposal that all directors fit certain criteria, which include not having been director of a club that has been in administration twice over a five-year period.

Everton representatives are ready to fly to Portugal to offer Wayne Rooney the biggest contract in the club's history. The striker has two years left on his current deal but Everton are eager to secure the 18-year-old to a new five-year deal.

Everton's chief executive Trevor Birch said: "We have always made clear our desire to see Wayne Rooney commit his long-term future to this football club and, to that end, we would be happy to open talks with the player and his representatives about a new contract at any point.

"Although Wayne is currently in Portugal with the England squad we would be perfectly happy to open those negotiations during the course of the European Championships or immediately after they have concluded."

Ian Dowie is set to sign a new four-year contract with Crystal Palace after winning promotion to the Premiership.

West Brom have agreed a £500,000 fee with Birmingham for centre back Darren Purse.

Leeds are set to sign Coventry striker Julian Joachim and the Wolves Republic of Ireland defender Paul Butler.