Manchester United are reluctant to meet the £68m buyout clause for Sevilla’s 22-year-old French centre-back Jules Kounde.
Manchester City are considering offering Borussia Dortmund in excess of £100m for Norway striker Erling Braut Haaland, 20, and USA midfielder Giovanni Reyna, 18, in the summer.
Dortmund could be willing to sell Haaland this summer – a year before his £70m release clause becomes active – but would demand up to £150m.
Chelsea’s England striker Tammy Abraham, 23, is unwilling to enter contract talks while the club continues to be linked with Haaland.
Manchester United manager Ole Gunnar Solskjaer has admitted he keeps in touch with Haaland, who he coached during his time at Molde.
Meanwhile, agent Jorge Mendes is ready to offer United a £30m-rated striker to replace Edinson Cavani, 34, amid ongoing uncertainty over the Uruguayan’s future.
West Ham will face competition from Leicester City if they try to make Manchester United’s 28-year-old English midfielder Jesse Lingard’s move permanent.
Manchester United value English goalkeeper Dean Henderson at £40m should they decide to sell the 23-year-old.
Henderson has become increasingly frustrated at a lack of playing time at Old Trafford.
Norwich City hope to receive up to £35m for English full-back Max Aarons, 21, who is a target of Manchester United.
Everton are also considering a move for Aarons.
Everton are yet to make contact with Norwich over a deal for Aarons and anticipate competition from Manchester United, Bayern Munich and Barcelona.
Norwich rejected a bid from Roma for defender Aarons in the January transfer window.
Crystal Palace’s Dutch full-back Patrick van Aanholt has opened talks with an unnamed Champions League club. The 30-year-old is out of contract at Palace in the summer.
Manchester United will not trigger the one-year extension in 32-year-old Spanish midfielder Juan Mata’s contract.
Serie A sides Juventus, Inter Milan and Roma are keen on signing Mata once he becomes a free agent at the end of the season.
Sunderland will attempt to sign Wolves’ English defender Dion Sanderson, 21, on a permanent basis at the end of the season.
Tottenham plan to sell goalkeeper Paulo Gazzaniga on a permanent deal this summer. The Argentina international, 29, joined Spanish club Elche on loan at the end of the January window.
Scotland manager Steve Clarke, 57, and former Bournemouth boss Eddie Howe, 43, are among the favourites to replace sacked Neil Lennon at Celtic.
Huddersfield Town are hopeful they can finalise a deal for former Everton striker Oumar Niasse. The Senegalese, 30, is currently a free agent.
Borussia Dortmund are to sign French centre-back Soumaila Coulibaly, 17, from Paris St-Germain.