Manchester United is reportedly set to sell David Beckham and buy Australian Harry Kewell from Leeds.

Beckham is poised to move to Spanish giant Real Madrid for STG8 million ($A20 million) a year, while United is in talks for a STG6 million deal for the Australian midfielder, papers say.

Kewell's agent Bernie Mandic was United's guest of honour at Wednesday's Champions League semifinal at Old Trafford against Real Madrid, The Sun said.

Under the deal, Kewell's salary would almost double to STG70,000 ($A180,500) per week and his debt-ridden club Leeds United could find it hard to turn down a serious offer.

"Harry is acutely aware of the antipathy between Leeds and United fans and his first instinct is to go elsewhere, especially after the bad feeling caused by Rio Ferdinand's move to Manchester," the paper quoted an unnamed friend of Kewell's as saying.

"He has always enjoyed a close relationship with Leeds supporters but Manchester United are offering so much it might be hard for him to resist."

Meanwhile, Beckham looks ready to leave Manchester after his latest snub from manager Alex Ferguson, who left the England captain on the bench for most of Wednesday's match.

Beckham came on as a late substitute and scored two goals, which gave Manchester the match but was not enough to win the two-game semi-final leg on aggregate.

An emotional Beckham appeared to be in tears as he saluted the crowd after the match, which many took to be a farewell wave.

Spanish radio reported that Real Madrid had offered Beckham a STG38 million ($A98 million) deal, putting him on a par with Ronaldo, Zinedine Zidane and Luis Figo as one of the world's richest footballers.

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