And he has insisted his budget would match his ambition if it was confirmed the Italian champions were willing to listen to offers for the 30-year-old, whose career has been spent with three of Europe’s top clubs — Ajax, AC Milan and for the last six years the Turin giants.

Added to that list, when the man with the trademark glasses — he has glaucoma — becomes a free agent next summer, were expected to be former European Cup finalists AS Roma, but di Stefano clearly has other ideas.

He was remaining cautious today, but he was aware of Davids’ situation, and would be willing to attempt what would arguably be the most audacious transfer coup in Scottish football history.

“There are a number of players we are negotiating with, and who we would look at bringing here. If Mr Duffy indentified Davids as a player he wanted, then I would see no problem with that,” said di Stefano today.

“That would, of course, have to wait until January, and would mean a transfer fee, but again I do not see that has to be a problem, but there really is not much I can say about Mr Davids right now, and January is quite a long way off.”

Any fee for the player, who is regarded as one of the top three in the world in his central midfield position, would run into seven figures, while his wages are believed to be around £50,000 per week.

News he might be available would also spark a scramble among some of the biggest clubs on the planet — something that wasn’t a factor in the signings of the likes of Ravanelli and Claudio Caniggia.

Again the Dark Blues money man was undeterred.

“You might be surprised by where players would want to come, and we must not cheapen Scottish football.

“A lot has been done to rejuvenate the game in Scotland and, under certain circumstances, I see no reason why a player like Mr Davids should not come here,” he added.

For his part, boss Jim Duffy was doing his best to steer clear of any further wild speculation and concentrate on the UEFA Cup clash with Perugia tomorrow.

“All I would say on signings is that my No. 1 priority is to fix up players at this club who will be out of contract, and who have been doing a great job,” he said.

“I want them to stay and it is important we take care of that. That apart, all I am concentrating on is what should be a great occasion against Perugia.

“This is a game that is almost right up there alongside the cup final and we want to go out and do our best to win it.”

And now Ivano has made it clear national ties will mean nothing when his former charges take the field at Dens tomorrow night.

He will watch that game live on Italian television and, if all goes to plan, will join the 1000-plus Dundee fans who are expected to travel to the second leg in Italy in three weeks time.

“I cannot make the game this week, but I want to be in Perugia for the second leg and see Dundee play again,” he said from his home in Italy today.

And despite the acrimony that followed his departure from the City of Discovery last year, and over which legal action is pending, he insisted there was never any question of him not giving his full backing to his old team.

“Whatever happened when I left would never effect my rapport with the fans and I still have great respect for the players at Dundee. They are good people and I want to see them succeed against Perugia.”

Whether or not they can is open to question, and he has warned his fellow-countrymen are useful.

“Perugia have great spirit and always work very hard. They have a clever coach who has done a very good job and it will not be easy for Dundee.

“Dundee, too, though, have very good players and I have faith in their ability. I am disappointed for them that Fabian Caballero is still suspended, but he can come back to help for the second leg.”

Perugia flew in to Dundee this morning and tonight will train on Dens.

They are expected to bring somewhere around 600 fans with them from Italy and that number could be bolstered by several hundred more British-based Italians.

Tickets for both sets of supporters are still available from the club shop at Dens.

Meanwhile, at 6.50 tomorrow — 15 minutes before the kick-off — Javier Artero will take to the pitch one last time to say thank you for the five-figure sum the support raised through a testimonial dinner for him earlier this year.

The Spanish winger had to retire last year because of multiple sclerosis, but has travelled back to Scotland specially for this occasion.

“I know the boys will give 100% and for me that is everything.

“Results can depend on luck or other things, but if you have done all you can that is as much as anyone can ask.

“I am looking forward to a great occasion and nights like these are a reward for what was a very good season last year.”

“We are a similar size of city, and a similar size of club, and for both teams this is a great experience,” he said.

“We are very happy to be here and we are looking forward very much to playing football against Dundee.”

Included in the squad was Australian goalkeeper Zelko Kalak, who has at least been to a game in Scotland before.

“I was on the bench earlier this year when Australia beat you Scots at Hampden, so that’s a happy memory.

“It is much colder here than in Italy though,” said the giant stopper.

Not in the party was Libyan leader Colonel Gadaffi’s son al-Saad Gadaffi.

He travels by private jet and may fly into Scotland later, though that has not been decided for definite and he will not play in part in the game.

Earlier this year, in the Scottish Cup, he was between the sticks for Ross County when they were knocked out by The Ton, who at the time were heading for promotion from Division Three.

And, while he is confident United can take care of business tonight, the Englishman still expects a tough tie.

“Like the manager’s been saying, they are a good side and should probably be playing in a higher league,” he said.

“They were strong and very impressive when they won at County last season, and there is no way we are approaching this game lightly.”

That said, it would be a major surprise if United don’t reach the third round. Buoyed by that first league victory of the season, over Partick Thistle on Saturday, Bullock definitely expects them to.

“We can take a lot of confidence from winning at Thistle, because 2-0 away against anyone in the Premierleague represents a good result.

“At Firhill, we played some good football and that is what we have to aim to produce week in, week out. It’s definitely given our confidence a boost and we are looking to build on it.”

For the keeper, almost as pleasing as Charlie Miller’s two goals against the Jags was his own clean sheet — and he wants another one.

“That’s two games in a row without conceding a goal and three would be nice. For myself and the defence it is a confidence boost.”

For boss Ian McCall, the clash with Morton will bring back memories of a difficult period in his managerial career.

During a 16-match reign at Cappielow he enjoyed success on the park, but a tempestuous relationship with then owner Hugh Scott soured the experience.

Ian, though, has stressed that has nothing to do with the current regime, their manager or fans — of whom he has good memories.

“What happened to me was not down to the people in charge now and, in ‘Cowboy’, they have a very good manager who has put together a good team.”

Missing again for United will be Scott Paterson, though his return to training is going well, and Barry Robson.

Midfielder Robson could be out for up to three weeks after damaging ankle ligaments in a training accident on Friday.

There will be reduced entry tonight, with gate prices set at £12 and £6.