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Manchester United are prepared to give Louis van Gaal £100m to spend with defence the priority as the club want Mats Hummels, Aymeric Laporte, Diego Godin and Nathaniel Clyne.
Liverpool have entered the race with Arsenal to sign Palermo’s 21-year-old striker Paulo Dybala.
Eden Hazard is on the brink of signing a new £200,000 per week five year contract at Chelsea.
Out-of-favour QPR midfielder Adel Taarabt is wanted by Serie A side Atalanta. The 25-year-old has been heavily criticised by Harry Redknapp but may seek a move back to Italy where he spent time on loan at Milan last season.
Ronald Koeman wants to bring fellow countryman Wesley Sneijder to St Marys as he looks to provide his ailing squad a much-needed boost. The Galatasaray playmaker takes home £50,000 net per week and should be available in January.
Karim Benzema could be the substitute for Edinson Cavani, who is not happy with his role at Paris Saint-Germain. Real Madrid's striker would be priority for the Parisians.
Nigel de Jong's contract at AC Milan extend in summer 2015. So the transfer fee for the 30-year-old Netherlands international will not be that high in January. Schalke 04 is interested in signing him.
Chelsea are willing to allow Kurt Zouma to join Besiktas on loan until the end of the season.
The Qatari government are considering a £1 billion takeover of Tottenham in an attempt to turn the club into a European heavyweight.
David De Gea has told his close friends that he is willing to snub interest from Real Madrid in order to remain at Manchester United.