Tesco plans to convert the sites to its Express format

Tesco declined to give details of the offer, but Morrisons said the sites - formerly part of a Safeway-BP joint venture - were valued at �55.3m.

Tesco said it would convert the shops at the petrol stations into its Express convenience store format.

Morrisons has sold and closed a number of Safeway sites since it took over the group for �3bn in March 2004.

Any deal will need to get clearance from the Office of Fair Trading.

In a statement Morrisons said the deal would be completed as soon as it had been approved, adding that all staff at the sites would transfer to Tesco.

The petrol stations in question are in locations across the UK including the West Midlands, Middlesbrough, Newcastle, Bolton, Norwich, Cardiff and Exmouth.