GILLINGHAM have emerged as favourites to clinch the signing of Norwich striker Iwan Roberts as player-coach.

Roberts was at Priestfield for talks last week and is known to favour a move to Gillingham following his release on a free transfer from the newly-promoted Premier League club.

Gills boss Andy Hessenthaler said: "We had a chat on Monday and now his advisors are talking to our chairman to try and come up with some sort of deal.

"Iwan is a free agent and has other offers to consider. There's no massive rush, he's going on holiday for three weeks to think his options through."

A friend of Roberts said: "Iwan knows both Andy Hessenthaler and coach Wayne Jones well. Also in Gillingham's favour is the fact that Norwich to Gillingham is commutable and Iwan is keen for his family to remain living in the Norwich area."

Director Huw Jenkins said: "Our manager Kenny Jackett knows Iwan well but he wants a club as close as possible to his Norwich home which rules us out."

One stumbling block to a deal could be Roberts’ personal terms. He earned between £5,500 and £6,000 a week with Norwich and will not want to take a big drop in wages. He is expected to announce his decision within the next few days.

Meanwhile, Gillingham have learned they must top Wigan's bid of £200,000 if they want Torquay's 23-goal top scorer David Graham.

The 25-year-old Scottish striker has a clause in his contract allowing him to talk to any club who bids over £200,000 for him.

Chairman Mike Bateson confirmed that Graham and Latics manager Paul Jewell will hold talks in the next few weeks.

Graham, who has a year remaining on his existing contract, earns an estimated £1500 a week, which is within Gillingham's wage structure.

Another of Gillingham's target, Notts County striker Paul Heffernan, continues to be the subject of transfer speculation.

Notts director Steve Thompson denied Heffernan was due to join city rivals Forest in a £400,000 deal but said: "If anyone does want him, please get in touch. There have been no official offers at all. There has been a lot of talk but nothing in writing."

The 23-year-old scored 21 goals last season and is valued by the Magpies at £1 million.