The YEP report that Boro boss Steve McClaren is also ready to make an offer for Mark Viduka in the hope of re-uniting the strike pair at the Riverside. McClaren has made no secret of his wish to sign the duo.
Manchester United winger Ryan Giggs also talked of the possibility of Smith going to Old Trafford today when he said: "Any player in the Premiership would want Alan in their team and we are no different. He is a very good player and we would certainly welcome him."
Spanish champions Valencia and Italian side Juventus are also thought to be keen but The Whites have received no offers from abroad.
Boro are so far the only Premiership club to show an interest in Viduka, but a host of continental clubs are keen on the Aussie. United have already held preliminary talks with Galatasaray about Viduka, although no deal was agreed.