Manchester United are making plans for the future despite the ongoing uncertainty over their managerial situation, with a high-profile new striker seemingly top of the transfer wishlist.
Victor Osimhen is one name that seemingly keeps flashing up on the Old Trafford radar, having continued to impress after swapping Lille for Napoli in a club-record £70million deal two years ago.
United have reportedly been scouting the Nigerian international - who missed the recent Africa Cup of Nations in Cameroon due to injury - ahead of a potential summer transfer.
However, the Daily Star now report that United have effectively been priced out of a move for Osimhen, having been told by Serie A leaders Napoli that they will demand nothing less than £100m for a key asset safely under contract at the Stadio Diego Armando Maradona for another three years.
Among United's other targets as they also pursue a defensive midfield upgrade is rumoured to be João Palhinha of Sporting CP.
Portuguese outlet Record report that scouts have been dispatched to run the rule over the Portuguese international - believed to be rated around the £25m mark - on no fewer than eight separate occasions this term.
Meanwhile, the Manchester Evening News suggest that United interim boss Ralf Rangnick has 'major reservations' about the prospect of Cristiano Ronaldo continuing to spearhead the club's attack next season.
Elsewhere, Robert Lewandowski has left the door open to a potential summer exit from Bayern Munich. His current deal is up in 2023 and he's been linked with a host of top-tier rival clubs including Chelsea, Manchester City and Real Madrid.
"I am open to everything. I'm quiet," the Polish captain told Sky in Germany. "It is important for me to be able to focus on my game, always on what can happen in the last match.
"Everything that remains to be done regarding contracts is a secondary issue and remains in the background."
North London rivals Arsenal and Tottenham look set to miss out on the signing of Ivory Coast midfielder Franck Kessie, whom Gianluca Di Marzio reports look to be on his way from AC Milan to Barcelona.
Kessie is out of contract at the San Siro this summer and talks with Barca are believed to have accelerated in recent days, with the LaLiga giants reportedly offering a contract worth €6.5m per year.
Speaking of Arsenal and Tottenham, the Daily Express report that now more than a dozen clubs may be in the running for Middlesbrough's highly-rated Nottingham Forest loanee right-back Djed Spence.
There is better news for the Gunners over Bukayo Saka, with Fabrizio Romano reporting that the England star is happy with life at the Emirates as the Gunners look to agree a new long-term contract following tentative links with Liverpool.
