Football

The protracted transfer of striker Roy Makaay to Bayern Munich continued to drag on Thursday despite the Dutch international taking part in a training session with his new team-mates.

Makaay, 28, was believed to have sealed a 17.7 million euros transfer to Bayern from Deportivo La Coruna and a statement on the German champions' website seemed to suggest the deal was done.

"The transfer is finally signed and sealed," confirmed a statement on the Bayern official website www.fcbayern.t-online.de

However a dispute about who is responsible for paying Makaay's former club Vitesse Arnhem their part of the pie in the deal is ongoing.

As a result, Bayern have had to take a step back.

"Makaay has reached an agreement with Bayern and now only the formalities are missing," said Bayern coach Ottmar Hitzfeld.

"Strictly speaking he is not our player.

"But we are convinced that he will be on the transfer list on Monday and on Tuesday will make his debut for us against Nuremberg."

La Coruna president Augusto Lendoiro confirmed Wednesday evening that Bayern had been faxed a first copy of the contract but the financial side of the deal has caused friction between the two clubs.

"We are waiting to receive a signed copy of the contract from Munich," declared Lendoiro.

"But what use is it to us if Bayern pay a few more million euros if we have to pay the percentage to the player, a fee for his agent and other costs."

It is still unclear who will pay the estimated 885,000 euros to Makaay's former club Vitesse Arnhem for aiding his development.

FIFA regulation stipulates that the feeder club receives a windfall amounting to five percent of the transfer fee, in this case 885,000 euros, a sum that La Coruna president Lendoiro seems unwilling to pay.

"We think that our agreements with La Coruna are okay," maintained general manager Uli Hoeness.

Makaay has signed a four-year contract at Bayern binding him to the club until June 30, 2007.

His arrival will put pressure on strike duo Giovane Elber, top-scorer in the Bundesliga last season, and Peruvian marksman Claudio Pizarro.