Tesco still needs to get watchdog approval for the deal

The news comes almost a month after Tesco made an approach to Morrisons for 30 petrol stations that were formerly part of a Safeway-BP joint venture.

But, BP has held onto nine of the sites after exercising its right of first refusal on the filling stations.

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

Both sides have declined to give details of the offer, but in August Morrisons said that the 30 sites in question were valued at �55.3m.

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

However the deal is subject to approval from the Office of Fair Trading.