Celtic have reportedly drawn up a list of potential transfer targets should Matt O'Riley leave the club this summer.
Brendan Rodgers yesterday stated no club has come near the transfer value for O'Riley with Celtic keen to keep hold of the playmaker this summer.
Bids from Atalanta have been rejected this window with the top offer thought to have been in the region of £15m.
While Celtic are determined to retain O'Riley's services this summer, Sky Sports report a list of possible targets has been drawn up should the player be sold.
Daniel Gazdag, Shea Charles and Tanner Tessman are three names reportedly among the possible Celtic transfer targets.
Gazdag plays for MLS side Philidelphia Union but the club have not received any formal interest with a £10m fee slapped on the midfielder. Trabzonspor have been linked with Gazdag with talks reportedly having taken place.
Southampton's Charles has been touted for a move to Celtic with O'Riley a player of interest for the Premier League club. But previous reports stated Celtic would not be interested in a combined deal.
And Tessman is currently on Olympic duty with the US. He plays for Venezia in Serie A.
Paulo Bernardo's move to Celtic Park is thought to be all but official, however, Celtic could return to the market to add another midfielder if O'Riley is poached - which could require a record transfer fee.
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Quizzed on transfer speculation surrounding O'Riley, Rodgers said: "It’s actually been straightforward with Matt because he’s such a great professional," said a defiant Rodgers.
"I think what is always the challenge for teams coming to a team like Celtic is that they can place a value on the league and not the player. I’ve already told the club that.
"We all understand the model here - players will come in and develop. It’s not a club that you have to move on from, but there are riches in other leagues much richer than ours that allow players to go and improve the conditions of their lives.
"We all understand that, but it’s really important that if a player does leave here we are paid for the value of the players, and that’s sometimes something that can not happen.
"Sometimes a value will come in that’s a lot less. I’ve worked in the Premier League, I understand the levels there and the players’ value. No player will leave unless it’s for the right valuation. At this point in time, there’s been no team that’s been anywhere near it."
