UPDATE 3--Deals of the day -- mergers and acquisitions

(Updates Gazprom, Adds Grupo Mexico, Comfort Corp, Facebook and Chinalco)

May 26 (Reuters) - The following bids, mergers, acquisitions and disposals involving European, U.S. and Asian companies were reported by 2000 GMT on Tuesday.

(For Reuters columns on deals, click on [DEALTALK/])

** The oil arm of Russian gas giant Gazprom (GAZP.MM) agreed a takeover offer for mid-sized oil company Sibir Energy (SBE.L), Sibir said. Gazprom Neft (SIBN.MM), Russia's fifth-largest oil producer, extended its 500 pence-per-share offer to all outstanding shares in the London-listed company, valuing it at 1.93 billion pounds ($3.07 billion).

To read more, please double click on [ID:nLQ638829]

** Facebook has received a $200 million investment from a Russian Internet investment firm that values the social networking site at $10 billion. Digital Sky Technologies will take a 1.96 percent stake in Facebook in exchange for preferred stock, the two companies said. [ID:nN26416646]

** Germany pressed suitors of General Motors (GM.N) unit Opel to improve their offers and a fourth bidder from China emerged on the eve of a top-level meeting to decide the fate of the carmaker. [ID:nLQ677656]

** Grupo Mexico said it deposited $1.3 billion in an escrow account to assure creditors it had the cash to fund its bid to regain control of its bankrupt U.S. subsidiary Asarco. [ID:nN26374224]

** Mattress maker Select Comfort Corp (SCSS.O) said it would get $35 million in new financing from private equity firm Sterling Partners, in exchange for a 52.5 percent stake in the company. [ID:nBNG490403]

** China's state-owned metals firm Chinalco is considering changes to its planned $19.5 billion tie-up with Rio Tinto (RIO.L) but is adamant about boosting its equity stake in the miner, Chinalco's president told a magazine. [ID:nSYD475535]

** Philippine Long Distance Telephone Co (TEL.PS) may raise its stake in the country's top power retailer after securing board control in alliance with a business dynasty and defusing a potentially explosive power struggle with conglomerate San Miguel Corp (SMC.PS) (SMCB.PS). [ID:nMAN180278]

** IT services company Xploite Plc (XPT.L) said it would sell its Anix managed services division to U.S. company Affiliated Computer Services (ACS.N) for 31.5 million pounds ($50.2 million) in cash. [ID:nLQ633824]

** Raymond James Financial Inc (RJF.N) said it acquired Lane, Berry & Co, a boutique bank focused on the business services industry, to beef up its investment banking business. [ID:nN26474032]

** British home insurance company Homeserve (HSV.L) said it acquired French warranty group Societe Francaise Garantie (SFG) for 24 million pounds ($38.25 million) from France's April Group. [ID:nLQ062249]

** United Internet (UTDI.DE) said it agreed to buy Freenet's FNTG.DE DSL business for about 123 million euros ($172.1 million), ending months of talks. [ID:nLQ606745]

** Escada (ESCG.DE) sold almost all of its mid-price fashion business Primera to a financial investor, the group said on Tuesday, in a bid to salvage its finances after warning it could go bust within weeks. [ID:nLQ102546]