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Home Secretary Theresa May has warned police chiefs to cut costs elsewhere before slashing officer numbers.

Speaking to police superintendents for England and Wales, Mrs May said chiefs had to systematically attack overheads, not the front line.

Her warning came days after figures emerged that suggested possible cuts of up to 40,000 police officers.

But Mrs May told the superintendents' conference the debate over policing had to be "rational and reasonable".

The outcome of the government's spending review will be published next month and Mrs May said it was "pure speculation to start guessing at the final settlement for the Home Office and police budgets" until then.

"I will work hard to ensure a fair deal for policing," she said. "But there will definitely need to be savings made.

"It's ridiculous to say that savings cannot be made. But lower budgets do not mean lower numbers [of officers]."

Mrs May said that forces needed to start their cuts by looking at the costs of their equipment procurement programmes and support and back office functions.

"The front line is the last place police should look to make savings - not the first," she told the annual conference in Cheshire. "You must make savings happen."

And she warned chief constables against looking for quick savings, rather than tackling wholesale reform of their forces.

"I expect all chiefs to be systematically attacking overheads throughout the force, not least in headquarters."

Government was doing its part, she said, by replacing Whitehall targets with more accountability to communities through directly-elected policing and crime commissioners.

Mrs May also cited the New York Police Department, which had cut officer numbers - but also reduced crime.

More officers did not lead to fewer crimes if those new officers were stuck in the station filling out forms, she said.

And she warned forces that reforms would have to include rethinking pay and conditions.

Later on Wednesday, Warwickshire Police, one of the smallest forces in the country, said it was considering collaborative arrangements with colleagues in Coventry, which is part of West Midlands Police. It wasn't clear whether this meant a merger.

The Home Secretary has said she will hear the case for bringing forces together, but would not compel any of them to merge.

Last week, the Police Federation, which represents rank-and-file officers, revealed that forces could cut 40,000 officers, based on calculations circulating among chief officers.

They said if the Treasury demanded cuts of 25%, it would mean "Christmas for criminals" as forces struggled to balance budgets.

And Chief Superintendent Derek Barnett, the head of the Police Superintendent's Association for England and Wales, warned that forces needed to be "sufficiently resilient" to deal with public disorder or tensions.

Mr Barnett said: "In an environment of cuts across the wider public sector, we face a period where disaffection, social and industrial tensions may well rise.

"We will require a strong, confident, properly trained and equipped police service - one in which morale is high and one that believes it is valued by the government and public."

And shadow home secretary Alan Johnson said: "Theresa May might have convinced herself that fewer police officers on the beat will act as deterrent to criminals but she won't convince the public. She is also failing to convince the police"