To be honest, if we fail to sign Aguero, I'd rather spend that money on quality winger (Nasri, Nani) and play Quag and Matri. Rossi was never my top choice for a striker. I wanted Aguero, Higuain, Sanchez or Falcao.
But, if Rossi signs, I'll welcome him, at least he's better than Italians we were chasing last year, Gila and Borriello. But, 27m is just too much, 22-23 should be more than enough.