Ezequiel Garay Reportedly Sparks Manchester United and Napoli Transfer Battle

David Moyes and Rafa Benitez are set to go head-to-head once more in 2014, this time in the race to secure the signature of Argentine centre-back Ezequiel Garay.

According to the Daily Star's Jeremy Cross and Paul Brown, Moyes is finally set to act upon longstanding United interest in the Argentine's signature but faces competition from Benitez's Napoli.

The report reads as follows:

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David Moyes is facing a battle with old rival Rafa Benitez for Argentinean star Ezequiel Garay.

United have been tracking the Benfica defender for more than 12 months and have sent scouts to watch him at least three times. Garay is regarded as a long-term replacement for Rio Ferdinand at the heart of United's defence.

Moyes was considering a move for the former Real Madrid star next summer and is not put off by the £17m release clause in his contract. But now it has emerged Benitez has joined the race to sign Garay.

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The idea that Garay is well suited as a replacement for Ferdinand predates the Moyes era, and indeed, a deal was said to have been close to completion prior to the former Everton boss' arrival.

The Daily Mail Online's John Drayton reported in October that Garay himself believed a summer move was all in place, only for the changeover in power at Old Trafford to have altered his fate.

Garay said:

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I believed I was going to join Manchester United in the summer. The deal was nearly closed but finally Benfica did not accept the offer. I believe the exit of Ferguson has influenced the deal. Moyes did not believe in me as much but that's not a problem.

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The Argentine has his doubters, having failed to succeed in his time at Real Madrid. However, since moving to Benfica, he has become a highly accomplished and well-regarded central defender in elite European competition.

His development has been recognised by national team coach Alejandro Sabella also, for whom Garay plays a central role in the heart of the defence.

Offering excellent technical ability and good distribution skills from defence, the comparison between Garay and the now-aging Ferdinand is clear. Both offer a more composed dimension to the back line, often then partnered with a more physical player.

Napoli's interest is not unexpected, as Benitez continues his renovation of what was a creaking defence at times last season. Garay would be affordable to the Italian side at £17 million but would stretch their budget more than it would that of United.

In that sense, it is advantage Moyes, but he must make sure Garay feels wanted by the Red Devils. The tone of Garay's recent comments would suggest that the events of the summer have left him far from convinced.