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Premier League big-spenders Manchester City have reported a loss of £92.6million, one of the biggest in British football history. City have posted their financial results up to the end of May 2009, which means last summer's significant financial outlay has not been included. The figures show the huge amount invested by Sheikh Mansour since he bought the Eastlands outfit from Thaksin Shinawatra in September 2008. The figures do include the previous year's business, when City smashed the British transfer record to bring Brazilian superstar Robinho to the club for £32.5million. Another Brazilian, Jo, also arrived although he has since joined Everton on loan, while Shay Given and Craig Bellamy were among a clutch of top-name players who were brought in 12 months ago. Not included in the accounts are the summer signings by former boss Mark Hughes, which included Carlos Tevez, Emmanuel Adebayor, Roque Santa Cruz, Kolo Toure and Joleon Lescott. Since then, of course, Hughes has lost his job and been replaced by Roberto Mancini, who could invest further in January.

Fernando Torres has set his sights on re-writing the record books at Liverpool. The Spaniard has already etched his name into Anfield folklore with his phenomenal goal-scoring exploits on Merseyside. His dramatic late winner in the Reds' 1-0 victory at Aston Villa saw him become the fastest man to 50 league goals in the club's illustrious history, taking just 72 games to reach that milestone. Torres admits he is honoured to have joined the list of Liverpool greats in double-quick time, but hopes he will have many more accolades to celebrate in the future."It's unbelievable for me because Liverpool is not a small club, it's one of the biggest and most historic in the world," the 25-year-old frontman told the club's official website. "All the players who've played here are top players who've scored a lot of goals. They've got massive records. I am ahead of them on this one now and that, for me, is one of the most important things I've done in my career.

Sevilla stunned holders Barcelona with a 2-1 win at Camp Nou in the first leg of their Copa del Rey fifth round tie. After a goalless first half Sevilla broke the deadlock on the hour mark when Diego Capel scored from close-range after Diego Perotti's cross fell to him inside the box.Barcelona had a goal disallowed on 71 minutes when Bojan Krkic deflected effort was ruled out for an earlier foul by substitute Zlatan Ibrahimovic on Abdoulay Konko. However, Barca drew level three minutes later when Ibrahimovic broke the offside trap and rounded Andres Palop before scoring from an acute angle.The lead proved short-lived as a minute later Sevilla won a penalty when Capel was hauled down in the box by Dmytro Chygrynskiy .Substitute Alvaro Negredo made no mistake from the spot to put Sevilla in control ahead of next week's second leg at Ramon Sanchez Pizjuan.

AC Milan manager Leonardo insists David Beckham with get 'plenty of opportunities' during his loan spell at the San Siro. The 34-year-old enjoyed a loan stint with the Rossoneri under Carlo Ancelotti 12 months ago and has rejoined in a bid to boost his World Cup chances.England manager Fabio Capello has warned his squad that they must be playing regularly for him to consider them for South Africa in the summer.The LA Galaxy midfielder made 18 Serie A appearances for Milan during his first loan spell, scoring two goals, and current Rossoneri boss Leonardo sees no reason why the former England captain cannot have the same impact this time round."We have a lot of matches and he will have a lot of football over the next few months," the Brazilian said.

Ryan Babel's agent has confirmed Birmingham have made an offer for the Liverpool winger. Liverpool are believed to be ready to offload Babel as Rafa Benitez looks to raise funds for his own signings in this month's transfer window.Babel's representative, Winnie Haatrecht, insists the Holland international would consider a move to St Andrews if both clubs agree a fee for his services."We know that Liverpool seriously thinks about the offer from Birmingham, we would consider a deal if both clubs come to an agreement," Haatrecht told De Telegraaf.