Deals of the day -- mergers and acquisitions

Aug 28 (Reuters) - The following bids, mergers, acquisitions and disposals were reported by 2000 GMT on Tuesday:

** Japan's Daikin Industries Ltd, the world's second-largest maker of air conditioners, has agreed to buy U.S. rival Goodman Global Inc from private equity firm Hellman & Friedman in a deal worth about 300 billion yen ($3.82 billion), according to a source familiar with the matter.

** David's Bridal Inc will be sold to private equity firm Clayton, Dubilier & Rice in a deal that values the wedding dress retailer at $1.05 billion, Clayton, Dubilier said on Tuesday.

** Private equity firm Advent is nearing a deal to buy a majority stake in German books to perfumes retailer Douglas Holding AG, two people familiar with the talks told Reuters, potentially scuppering plans by the group's CEO to take control.

** Australian bulk grain handler GrainCorp said it plans to buy two food oil businesses for a combined A$472 million ($490 million) to create the country's largest edible oil processor.

** PZU, Poland's top insurer, is interested in buying local medical services group Lux Med, estimated to be worth 1 billion zlotys ($306 million), Polish daily Parkiet reported on Tuesday.

** Enstar Group Ltd which manages insurance companies and portfolios in run-off, said late Monday it would buy workers' compensation insurer Seabright Holdings Inc for about $252 in cash.

Enstar said it was holding discussions with third-party insurance companies for the assumption of Seabright's policy renewals.

** Ailing wind turbine maker Vestas Wind Systems is in talks with Japan's Mitsubishi Heavy Industries Ltd which could centre on the industrial conglomerate investing up to 200 million euros ($250.3 million) in return for a 20 percent stake in Vestas and access to some of its technology, possibly for offshore turbines, analysts said on Tuesday.

** Finnish paper firm Ahlstrom Oyj plans to spin off its label and processing business unit in a deal that will help it raise 150 million euros ($188 million) in cash, and concentrate on more profitable businesses such as food packaging.

** Stratex Oil & Gas Holdings Inc offered to buy Magellan Petroleum Corp for about $124 million in cash and stock to gain access to Magellan's oil and gas assets in Australia and the UK.

** India's HCL Infosystems said it was not aware of any plan by its controlling shareholders to sell a stake, after its shares soared on a media report that China's Lenovo was in talks to buy 50.77 percent for about 5 billion rupees ($90 million).

** Thai Beverage has raised its stake in Fraser and Neave to just below the level that would trigger a mandatory offer for the whole company, showing its commitment to blocking Heineken's bid for Asia Pacific Breweries .

** Sandell Asset Management, one of TPC Group Inc's top shareholders, said it would vote against the chemical company's $627.2 million deal to go private, calling it "grossly" undervalued.

** U.S. investment bank Cantor Fitzgerald said on Tuesday it is taking over the sales and trading, research, and investment banking businesses of Canadian investment dealer Versant Partners Inc in a deal that significantly expands its Canadian capacity.

** Private equity firm Advent International is in talks to buy Danish IT systems group KMD, reviving the sale process which was halted earlier this year after offers failed to meet the sellers' expectations on price, banking sources said on Tuesday.

** Westinghouse Solar Inc, which is being bought by CBD Energy, said it will form a joint venture with the Australian renewable energy company to design and build projects in Italy.

** Japanese conglomerate Toyota Tsusho Corp confirmed on Tuesday that it planned to go ahead with an offer for the remainder of distribution firm CFAO after buying a 29.8 percent stake from French retailer PPR.

** Credit Agricole SA said a deal to sell troubled Greek arm Emporiki could be wrapped up within weeks, as costs stemming from distressed euro zone economies hammered the French bank's quarterly results.