January 1 2022 is a date Real Madrid and Kylian Mbappe have been anticipating for some time.

Los Blancos were the subject of two failed bids for the Paris Saint-Germain superstar in the previous transfer window.

But the new year sees Mbappe enter the final six months of his contract at the Parc des Princes meaning he is free to talk to clubs outside of France.

And it seems Madrid are more confident that ever of landing their top target.

TOP STORY – MADRID HAVE 'TOTAL OPTIMISM' ON MBAPPE

The future of Mbappe has dominated the rumour mill for months and Spanish publication Marca claims there is "total optimism" among the Madrid hierarchy they will land their man.

One complication is the fact the two teams are set to meet in a Champions League last-16 grudge match, with any announcement unlikely to happen before that tie.

But come July 1 there is growing expectation Mbappe will be a Madrid player, with the signing of Lionel Messi and potential future arrival of Zinedine Zidane as head coach seemingly not enough to convince him to remain in the French capital.

ROUND-UP

- Chelsea's need for defensive reinforcements may be exacerbated by the fact Andreas Christensen has no intention of signing a new contract. Spanish paper Sport says the Dane, who is out of contract at the end of the season, is close to joining Barcelona.

- Speaking of Barcelona, AS reports the future of Memphis Depay is shrouded in doubt. With Ferran Torres having arrived from Manchester City and Alvaro Morata a top target, Depay may be set for a close-season exit after a solitary campaign at Camp Nou.

- Manchester United could be about to get one over old boss Jose Mourinho by landing Boubacar Kamara. The Daily Mirror reports the Red Devils are attempting to beat Roma to the signing of the Marseille midfielder.

- Roma have also been in the hunt for Arsenal midfielder Ainsley Maitland-Niles, but they apparently face competition from Everton according to the Liverpool Echo.

- Over on the Red side of Merseyside, Italian agency ANSA is reporting Liverpool are about to pip Arsenal and Tottenham to the signing of Milan midfielder Franck Kessie.

- The Athletic suggested the Gunners are also likely to have more frustration. Arsenal have been linked with a move for Lille forward Jonathan David but will apparently have to wait until the end of the campaign to land their man.

January 1 ushers the start of a new year and, for many, a chance for a fresh start. That is particularly true in the world of football as it signals the day the transfer window opens and some of Europe's top talents can plot a lucrative move elsewhere.

A number of the sport's top talents, including Paris Saint-Germain superstar Kylian Mbappe and Manchester United midfielder Paul Pogba, are due to be out of contract at the end of 2021-22 and can therefore open talks with teams abroad in January.

While the futures of Mbappe and Pogba will be heavily discussed in the coming weeks, other big names across the continent will also become that little more attractive to buyers given their availability on a free (notwithstanding their lucrative salaries, of course!).

Stats Perform looks at the best players soon to be out of contract and therefore available to sign pre-contract agreements elsewhere from January 1.

Hugo Lloris (Tottenham)

Where better place to start than with a goalkeeper potentially seeking a new destination. Lloris has spent 10 seasons with Tottenham and has captained the side for the past six years, while also skippering the France national team since 2012.

Spurs have historically been reluctant to offer long-term deals to players in their 30s and that policy could see them lose one of European football's finest goalkeepers from the past decade. He has racked up 392 appearances for Tottenham, keeping 131 clean sheets in the process.

Anthony Martial (Manchester United)

Martial did not quite transform into the superstar forward many were expecting upon joining United from Monaco six years ago, but neither has the France international been as big a flop as some would suggest.

Indeed, since making his Premier League debut in September 2015, only Marcus Rashford (57) has scored more goals for United than Martial's 56. Those goals have come from an expected goals (xG) return of 43, with that xG differential of 13 the largest of any player at the club in that timeframe.

Antonio Rudiger (Chelsea)

Chelsea face the prospect of losing four defenders without receiving a fee of any sort at the end of the campaign, with Andreas Christensen, Thiago Silva, Cesar Azpilicueta and Rudiger all nearing the end of their respective contracts.

Tying down Rudiger to fresh terms should be the priority, given there has arguably been no better defender in the Premier League since Thomas Tuchel first took charge of Chelsea on January 27, backed up by the centre-back's Premier League-leading 17 clean sheets over that period.

Paul Pogba (Manchester United)

No player has quite dominated the transfer column inches in the same manner as Pogba in recent years and, with no sign of a new contract being signed anytime soon, it now looks certain the 28-year-old will depart United for a second time.

Pogba may have struggled for consistency at Old Trafford, not helped by niggling injury issues, but he has averaged one assist per 90 minutes in the Premier League this season – a tally not matched by any player to have played more than once.

Kylian Mbappe (Paris Saint-Germain)

PSG rejected multiple offers from Real Madrid in 2020, but as it stands they are powerless to stop one of the game's leading lights departing at the end of the season.

As well as breaking a number of goalscoring records, Mbappe's 215 direct goal involvements in all competitions since making his PSG debut in September 2017 – 147 goals of his own and 68 assists – is a tally bettered by only Robert Lewandowski (242) and Lionel Messi (246).

Marcelo Brozovic (Inter)

Inter have so far been able to persuade Nicola Barella and Lautaro Martinez to extend their stays at San Siro, but Brozovic's future remains unclear heading into the new year.

Brozovic was a key part of Inter's Scudetto-winning side last term, featuring in 33 of their 38 games, and has started all 19 of their matches this campaign. Only Ruben Dias (1,713), Joao Cancelo (1,803) and William Saliba (1,840) have played more successful passes than the Croatia international (1,681) among players from Europe's top five leagues in 2021-22.

Luka Modric (Real Madrid)

Gareth Bale and Isco are two high-profile Madrid players set to move on either in January or at the end of the season, but as well as trying to seal Mbappe's signing, Madrid's other priority might be ensuring Modric does not bring an end to his decade-long spell at the Santiago Bernabeu in 2022.

Proving that age is just a number, 36-year-old Modric has been as good as ever for LaLiga leaders Madrid this season. The six big chances created by the midfielder in 2020-21, leading to four assists, has been bettered by only four others in the division.

Ousmane Dembele (Barcelona)

Dembele has struggled to come close to justifying his hefty transfer fee, reported to be an initial €105million, but he was recently described as having the potential to be the best attacking player in the world by head coach Xavi.

Barca president Joan Laporta is also eager to keep hold of Dembele, who has managed 30 goals and 22 assists in 126 appearances since his debut in September 2017, meaning he has been directly involved in 0.6 goals per 90 minutes. For comparison, that is an identical number to Antoine Griezmann during his short-lived stint at Camp Nou.

Denis Zakaria (Borussia Monchengladbach)

Strongly touted as a target for the likes of Barcelona and Bayern Munich, Zakaria will depart Borussia Monchengladbach in 2022 after confirming to the German club that he intends to run down his contract.

The defensive midfielder averages 52.3 passes every 90 minutes and 47.1 successful ones, the latter being the ninth-most this season among Bundesliga midfielders with at least 500 minutes played. Among the same group of players, only seven average more than his two successful dribbles every 90 minutes – all of those being more attack-minded players.

Paulo Dybala (Juventus)

Dybala has indicated that he wants to remain a Juventus player beyond this season but the longer talks over a new deal drag on, the more unlikely it appears he will still be in Turin six months from now – and that would be a major blow for the Bianconeri during an already difficult period.

The Argentina international has eight goals and four assists in 17 appearances this term, without being at what many would consider his best form – at least three more direct goal involvements than Juve's next most threatening player Alvaro Morata and double that of Federico Bernardeschi in third.

Barcelona are in the market to bolster their squad in January.

The Spanish giants have financial challenges to overcome.

But after an ordinary start to the season, they are ready to get busy to build Xavi a stronger squad.

TOP STORY – BARCELONA TO MOVE FOR LAPORTE

Barcelona could move for another Manchester City star, with The Sun reporting that the Blaugrana want to sign Spain international Aymeric Laporte.

The defender has lost his starting spot to John Stones and is said to be unsettled at City.

Barcelona announced a deal to sign Ferran Torres from City this week.

ROUND-UP

- Juventus have no interest in a potential swap deal with Barcelona whereby Alvaro Morata would trade places with Memphis Depay, reports Football Italia.

- Newcastle United are set to complete their first piece of January transfer business by signing Lille defender Sven Botman, claims the Mail.

- Liverpool are interested in Arsenal winger Bukayo Saka, claims the Express. Saka is contracted to the Gunners until 2024.

- Liverpool have also pitched a contract offer to Milan midfielder Franck Kessie, reports Ansa.

Another three Barcelona players have tested positive for COVID-19, the club confirmed on Thursday.

It means Barca have seen as many as 10 players return positive results this week alone.

Sergino Dest, Philippe Coutinho and Ez Abde are the latest to go into quarantine, with Barca's numbers dwindling ahead of Sunday's trip to Real Mallorca.

Dani Alves and Clement Lenglet were the first two to test positive on Monday, followed by Jordi Alba and Alex Balde the following day.

Ousmane Dembele, Samuel Umtiti and Gavi were then added to that list on Wednesday when they also returned positive tests.

As such, Barca look set to be without at least 10 players for their first match of 2022, leading to suggestions it could be called off.

However, Spanish league regulations make postponements rare even amid the worst COVID-19 outbreaks.

Teams will still have to play so long as they have 13 available players from their first and second teams.

Clubs must continue to adhere to the rule that dictates a minimum of seven players registered to the senior team are on the pitch at the same time.

But that minimum can drop to five players if teams have fewer than seven professionals available for selection.

Borussia Monchengladbach have confirmed Denis Zakaria will leave the club at the end of the season.

The announcement comes less than 24 hours after Germany international Matthias Ginter revealed on Instagram that he will be letting his contract expire in 2022.

Switzerland international Zakaria has been with the club since joining from Young Boys in 2017 and has largely been a regular throughout his time with Die Fohlen.

The 25-year-old defensive midfielder, who can also play at centre-back, has been linked with several of the world's biggest clubs, such as fellow Bundesliga side Bayern Munich, Liverpool, Barcelona and Juventus.

While no club has yet emerged as the favourite to land Zakaria, he has at least provided clarity to Gladbach as he prepares to enter the final six months of his contract.

A statement on Gladbach's website read: "Denis Zakaria… has informed Borussia that he would like to leave the club after five years in the summer."

Sporting director Max Eberl expressed his satisfaction with having matters resolved ahead of the second half of the season, with Gladbach languishing just two points above the bottom three at the halfway stage.

"I told the boys in no uncertain terms that I would like everything that has nothing to do with Borussia and the second half of the season to be clarified by the end of this year," Eberl said.

"I want everyone to focus on the club, the second half of the season and this situation. The players should use the next few days to clarify their concerns left and right, and we will also make a few decisions so that we can start preparing for the second half of the season cleanly and clearly."

Like Ginter, Zakaria will be able to begin negotiating with other clubs once he enters the final six months of his contract – which expires on June 30 – later this week.

Whoever lands Zakaria will be adding a potentially formidable option to their midfield.

Nominally a defensive midfielder, Zakaria sees plenty of the ball and is good with his distribution: he averages 52.3 passes every 90 minutes and 47.1 successful ones, the latter being the ninth-most this season among Bundesliga midfielders with at least 500 minutes played.

He is just as comfortable carrying the ball, however.

Among the same group of players, only seven average more than his two successful dribbles every 90 minutes – all of those are more attack-minded players, such as Jamal Musiala, Christopher Nkunku, Jude Bellingham and Florian Wirtz.

When compared only with players who generally occupy central or defensive midfield roles, Zakaria comes out on top for total carries (208), and is well clear in terms of carry distance, his 2,407.3 metres being 400 metres more than anyone else.

He has also progressed the ball further up the pitch (1,227m) than any other comparable player, with Suat Serdar the only other similar midfielder to surpass 1,000m, highlighting his importance to getting Gladbach on the front foot.

While Zakaria is helped in these metrics by the fact he has played at centre-back this season, that does only account for a short amount of time in the grand scheme.

Gladbach are having a poor season, but Zakaria is managing to show his strengths.

Barcelona have confirmed Ousmane Dembele, Samuel Umtiti and Gavi have tested positive for COVID-19.

The Blaugrana were previously hit with positives for Clement Lenglet, Dani Alves, Jordi Alba and Alejandro Balde in the past week.

A statement on the club's website on Wednesday read: "The footballers Dembele, Umtiti and Gavi are positive for COVID-19 after PCR tests on the squad. 

"The players are in good health and self-isolating at home. The club has reported the cases to the relevant authorities."

Umtiti has largely been out of favour at Camp Nou this season, playing just once across all competitions, while Dembele has only managed eight appearances (four starts) having spent a significant period out through injury.

Gavi is the club's third-highest appearance maker in this campaign, though, with the 17-year-old midfielder playing 22 times, 17 of which have been starts. Only Sergio Busquets has featured more often.

The Blaugrana sit in seventh place in LaLiga, two points off fourth and 18 behind leaders Real Madrid, and travel to face Real Mallorca next on January 2.

Leeds United winger Raphinha is drawing plenty of attention.

The Brazilian debuted for his country in October and has scored two goals in five caps.

Raphinha joined Leeds from Rennes on a four-year deal in 2020.

And, having seen his career hit new heights since that move, he does not appear to be desperate for another switch.

TOP STORY - RAPHINHA NOT PUSHING FOR LEEDS EXIT

Brazil international Raphinha will not push for a January move away from Leeds United according to the Mirror.

Raphinha has been linked with moves to both Liverpool and Bayern Munich during the January transfer window.

The 25-year-old's agent has spoken about his ambition, but he is content at Leeds who are battling relegation.

ROUND-UP

- Inter are angling to sign Germany international Matthias Ginter as a free agent in the middle of next year claims Fabrizio Romano. Ginter confirmed on Tuesday he would leave Borussia Monchengladbach when his contract expires at the end of this season.

- Gerard Moreno reports that Chelsea defender Cesar Azpilicueta has reached an in-principle agreement to join Barcelona in the close-season.

- Sevilla are considering a bid to sign Barcelona defender Mika Marmol, according to Diario Sport.

- Everton want to land Chelsea midfielder Ross Barkley on loan in January, says The Telegraph.

- Sky Sport Italia claims MLS club Toronto are in advanced talks with Napoli captain Lorenzo Insigne and Torino striker Andrea Belotti.

Ferran Torres considers joining Barcelona from Manchester City a "huge step" in his career and is confident he can continue improving under Xavi at Camp Nou.

Barca confirmed on Tuesday that an agreement is in place to sign Torres from City for a reported fee of up to €65million (£54.75m) when the January transfer window officially opens.

The Spain international will be presented on January 3, but a foot injury sustained in October will delay his debut until later in the month.

Torres has spent the past 18 months at the Etihad Stadium after joining from Valencia for a fee of around €23m (£20m) and made an impact across his 43 appearances for City.

Among City players to feature for at least 1,000 minutes across all competitions since the start of last season, Torres boasts the highest goals per 90 minutes return (0.55).

His expected goals on a per-90-minute basis of 0.44, meanwhile, is bettered by just Raheem Sterling (0.47) over that same period.

The 21-year-old is hoping to bring that type of attacking threat to Barcelona, who have netted 29 goals in LaLiga this term – 12 fewer than league-leading Real Madrid.

Speaking to Barcelona's official website, Torres said: "I am very happy to join Barca. 

"I hope to continue growing as a footballer and person and to help Barca continue to be one of the best teams in the world.

"I'm very excited to be here. It's a huge step in my career, to continue growing, scoring goals. I am looking forward to joining.

"I can bring versatility; I can play in the three positions up front. I want to help score goals, give assists and also help defend."

Torres joins a Barca side in seventh place in LaLiga after a poor start to the campaign that saw Ronald Koeman sacked and replaced by Xavi in early November.

Xavi has had a mixed start to his tenure, having won three, drawn three and lost two of his first eight games, but Torres is excited to play under the former midfield star.

"He had a formidable career as a player," Torres said. "As a coach he is starting, but he is formidable. He is going to help me grow and improve."

Barcelona on Tuesday confirmed they have reached an agreement to sign Ferran Torres from Manchester City for a reported fee of €65million.

The Spain international returns to LaLiga following an 18-month spell in the Premier League and has signed a deal until June 2027.

Barca are said to be paying an initial €55m (£46.7m) and as much as €10m (£8.5m) in add-ons.

The Catalan giants revealed a €1billion release clause has been inserted in Torres' contract and he will be officially unveiled at Camp Nou on January 3.

City initially spent roughly €23m (£20m) to sign Torres from Valencia in 2020, meaning they have more than doubled their money on a player who has never truly been considered a first-choice starter.

Barca had been linked with Torres in pre-season but their crippling financial state meant transfer outlays were implausible.

The club's debts have topped €1.4billion this year and as a result of their financial performance, they saw their LaLiga salary cap slashed by €280m to just €97m, hence their inability to retain Lionel Messi.

That saw Barca slip from having the second-highest wage limit last season to seventh in 2021-22.

Speculation ahead of Torres' signing led to many pondering how Barca can suddenly afford such a significant transfer fee so soon, but reports indicate they recently took out a significant loan to ensure they can.

Torres' arrival means new coach Xavi has the type of young, dynamic attacker he had been after, with the 21-year-old capable of playing through the middle and out on the right, where he was most-frequently used at Valencia.

Since Xavi's return to Barca as head coach, he has spoken regularly about a desire to play with classic wingers, while his reluctance to use Luuk de Jong as the focal point of their attack has suggested a preference for a quick and energetic central striker – Torres fits the bill on both counts.

Yet he leaves City as something of an enigma, having only made 15 Premier League starts in 2020-21, and this season Torres has managed just four appearances in the top flight due to a foot injury he sustained on international duty in October.

As much as it feels he has left City before the Premier League truly got to know him, in his limited time Torres has made an impact on the pitch for City.

Among City players to feature for at least 1,000 minutes across all competitions since the start of last season, Torres' 0.55 goals per 90 minutes is the highest and none of his strikes have been from the penalty spot.

His average of 2.8 shots (per 90) is third only to Kevin De Bruyne (3.3) and Riyad Mahrez (3.2), and his expected goals on a per-90-minute basis of 0.44 is bettered by just Raheem Sterling (0.47), showing that Torres' high goals frequency comes from being a consistent threat.

Torres' 1.1 chances created on average is well down the list at City, however. While this may partly reflect the fact he has featured as a central striker often, perhaps greater productivity in this area would have seen City put up more of a fight to keep him.

Nevertheless, the signing represents something of a coup for a Barcelona that just a few months ago was incapable of paying for players of such a calibre.

Barcelona on Tuesday confirmed they have reached an agreement to sign Ferran Torres from Manchester City for a reported fee of €65million.

The Spain international returns to LaLiga following an 18-month spell in the Premier League and has signed a deal until June 2027.

Barca are said to be paying an initial €55m (£46.7m) and as much as €10m (£8.5m) in add-ons.

City initially spent roughly €23m (£20m) to sign Torres from Valencia in 2020, meaning they have more than doubled their money on a player who has never truly been considered a first-choice starter.

Barca had been linked with Torres in pre-season but their crippling financial state meant transfer outlays were implausible.

The club's debts have topped €1.4billion this year and as a result of their financial performance, they saw their LaLiga salary cap slashed by €280m to just €97m, hence their inability to retain Lionel Messi.

That saw Barca slip from having the second-highest wage limit last season to seventh in 2021-22.

Speculation ahead of Torres' signing led to many pondering how Barca can suddenly afford such a significant transfer fee so soon, but reports indicate they recently took out a significant loan to ensure they can.

Torres' arrival means new coach Xavi has the type of young, dynamic attacker he had been after, with the 21-year-old capable of playing through the middle and out on the right, where he was most-frequently used at Valencia.

Since Xavi's return to Barca as head coach, he has spoken regularly about a desire to play with classic wingers, while his reluctance to use Luuk de Jong as the focal point of their attack has suggested a preference for a quick and energetic central striker – Torres fits the bill on both counts.

Yet he leaves City as something of an enigma, having only made 15 Premier League starts in 2020-21, and this season Torres has managed just four appearances in the top flight due to a foot injury he sustained on international duty in October.

As much as it feels he has left City before the Premier League truly got to know him, in his limited time Torres has made an impact on the pitch for City.

Among City players to feature for at least 1,000 minutes across all competitions since the start of last season, Torres' 0.55 goals per 90 minutes is the highest and none of his strikes have been from the penalty spot.

His average of 2.8 shots (per 90) is third only to Kevin De Bruyne (3.3) and Riyad Mahrez (3.2), and his expected goals on a per-90-minute basis of 0.44 is bettered by just Raheem Sterling (0.47), showing that Torres' high goals frequency comes from being a consistent threat.

Torres' 1.1 chances created on average is well down the list at City, however. While this may partly reflect the fact he has featured as a central striker often, perhaps greater productivity in this area would have seen City put up more of a fight to keep him.

Nevertheless, the signing represents something of a coup for a Barcelona that just a few months ago was incapable of paying for players of such a calibre.

Barcelona have announced that defender Jordi Alba has tested positive for COVID-19.

The left-back must now self-isolate, making him unlikely to be able to travel to face Mallorca on January 2 for Barca's next LaLiga game.

The 32-year-old becomes the third Barca defender to be sidelined with COVID-19, joining fellow full-back Dani Alves and centre-back Clement Lenglet.

Barca's official statement read: "First-team player Jordi Alba has tested positive for COVID-19, ruling him out of Tuesday afternoon's training session at Ciutat Esportiva Joan Gamper from 6pm CET.

"The player is in good health and self-isolating at home. The club has reported the case to the relevant authorities.

"He joins Clement Lenglet and Dani Alves on the sidelines, who also tested positive for COVID-19."

Xavi must now consider how to replace Alba in the side as he looks to steer Barca out of seventh place in the table and into the Champions League spots, with Rayo Vallecano two points ahead of them in fourth.

Only Sergio Busquets, Marc-Andre ter Stegen, Memphis Depay and Frenkie de Jong have played more minutes across all competitions than Alba's 1,526, highlighting his importance to the team.

Newcastle United are set to flex their financial muscles during the January transfer window.

The Magpies are struggling in the Premier League drop zone even after claiming a 1-1 draw with Manchester United.

But following a change of ownership they have funds available to bolster their squad.
 

TOP STORY - MAGPIES KEEN ON BARCELONA'S UMTITI

Cashed-up Newcastle are considering a move for Barcelona defender Samuel Umtiti according to The Sun.

The 2018 World Cup winner has fallen out of favour at Barcelona, who are looking to offload players due to their financial issues.

Eddie Howe's side have conceded a league-high 42 goals and want to shore up their backline to aid their case to avoid relegation.

ROUND-UP

- Bayern Munich have ramped up their bid to sign Leeds United's Raphinha, claims The Sun. Leeds remain hopeful of keeping the Brazil international.

- Chelsea have also entered the race to sign Raphinha according to the Express, who also claim they will allow Christian Pulisic and Hakim Ziyech to depart.

- Tottenham are leading the way to secure the signature of Milan midfielder Franck Kessie with the two parties in advanced talks, reports the Express.

- Ex-Liverpool forward Philippe Coutinho's preferred new home is Arsenal,  with Barcelona keen to offload the Brazil international according to Sport.

- Milan, Napoli and Fiorentina are all on high alert with Torino's Italy international striker Andrea Belotti set to exit the club when his contract expires at season's end, reports Calciomercato.

Barcelona defenders Dani Alves and Clement Lenglet have tested positive for COVID-19, the LaLiga giants have confirmed.

The Spanish top flight is in the midst of its winter break, yet training is continuing as normal.

Neither player will attend Barca's training ground on Tuesday, though, and will undertake a period of self-isolation at home, Barca confirmed in a statement.

Alves re-joined Barca on a free transfer last month following his departure from Sao Paulo in September over a contractual dispute.

The 38-year-old, who played 391 times for Barca in his first trophy-laden spell at Camp Nou, cannot be officially registered for the Catalan giants until the January transfer window opens.

Lenglet, meanwhile, has made 13 appearances across all competitions for the club this season.

Meanwhile, Ferran Torres' expected £55million move from Manchester City to Barca was reportedly held up by bureaucratic wrangling on Monday.

The Spain international underwent a medical on Monday ahead of his anticipated unveiling at midday on Tuesday.

The contracts between the two clubs have not been finalised, though, and the announcement of his signing is now not expected until late on Tuesday at the earliest.

Paulo Dybala could be the subject of an audacious swoop from Juventus' Serie A rivals Inter.

The Argentine forward has a contract at the Allianz Stadium until June 2022 and previous reports had suggested a renewal was a mere formality.

However, it seems the situation is not quite as simple as once thought.

TOP STORY – INTER TO PLAY THE LONG GAME WITH DYBALA?

Prominent Italian journalist Tancredi Palmeri explained there is the possibility that Juve's pursuit of Fiorentina striker Dusan Vlahovic may open up the opportunity for the Dybala move to take place.

Inter have had their financial troubles, which led to the exits of Romelu Lukaku and Achraf Hakimi in the last window.

But the Nerazzurri are attempting to offload huge earner Alexis Sanchez, which could free up funds to bring Dybala to San Siro.

ROUND-UP

- Real Madrid are admirers of Chelsea full-back Reece James, according to El Nacional. The Catalan publication says Los Blancos could offer the Blues the chance to re-sign Eden Hazard in order to secure a deal.

- Antonio Rudiger looks far more likely to leave Stamford Bridge for the Santiago Bernabeu. AS reports PSG and Bayern Munich are also interested in the Germany centre-back, although the defender wants to join Madrid.

- Sticking with Madrid, and out-of-favour midfielder Dani Ceballos looks certain to depart the capital. A return to Real Betis is being touted by Mundo Deportivo.

- In the Premier League, Anthony Martial's long-term future at Manchester United remains up in the air. The France forward has told interim boss Ralf Rangnick he wants to depart Old Trafford, according to Goal.

- Over in the blue half of Manchester, Ferran Torres' switch from City to Barcelona is set to move a step closer with Sport reporting a medical is booked in for Monday.

- Ainsley Maitland-Niles is set for a fresh start in Serie A, so say Goal. The versatile midfielder is said to be on the cusp of securing a loan switch to Jose Mourinho's Roma.

- Napoli have yet to tie down Lorenzo Insigne to fresh terms. Links to Inter and Tottenham have run hot and cold, but MLS outfit Toronto are thought to be serious about the forward, offering him a €5million per year deal, say Calciomercato.com.

You would surely have got good odds on Barcelona being the first club to splash the cash in the January transfer window, what with them reportedly not having any.

However, Manchester City manager Pep Guardiola confirmed at a news conference on Thursday that Ferran Torres is on the verge of leaving the Etihad Stadium for Camp Nou, with the deal worth up to a reported £55million.

It may seem curious for Barca to be spending such amounts of money given the financial issues that meant they struggled to register new players at the start of the season until they had eased the wage bill, even leading to Lionel Messi having to leave for Paris Saint-Germain.

A recent bank loan has apparently enabled the deal, and Torres appears like the kind of forward-thinking signing the club should have been making in recent years instead of some of the more ill-thought-out moves that have been made.

New Barca boss Xavi is aiming to spearhead a new era with a club that has lost its way of late, with the nadir arguably being the humbling Champions League exit at the group stage.

With all that being said, is this actually a deal that would make sense for all parties? Stats Perform takes a closer look at what appears to be the first big deal of the upcoming January transfer window.

Why Barcelona want the player

When he joined City from his hometown club Valencia in August last year, Torres was considered to be one of the more promising youngsters to come out of Spain as a pacey wide forward.

Although it was a slow start in England for the then 20-year-old, a hat-trick for Spain in the 6-0 Nations League demolition of Germany was soon followed by his first Premier League goal in a 5-0 win against Burnley, before Torres went on to score a further six in the league last season, including an impressive treble in a 4-3 win at Newcastle.

It may well be his form for the Spanish national side that caught the eye of the power brokers at Camp Nou, though, with that hat-trick against Germany contributing to the 12 goals he has bagged for La Roja, including two at the re-arranged Euro 2020 tournament against Slovakia and Croatia.

A brace in the 2-1 Nations League win against Italy in October illustrated his quality, but a foot injury has kept Torres from playing since the final defeat to France in that competition.

Meanwhile, Barca headed into the winter break in seventh place in LaLiga, just two points off the top four but a whopping 18 behind leaders Real Madrid, albeit with a game in hand.

Despite their struggles without Messi, the Blaugrana are joint-third for goals scored (29), behind only Madrid (41) and Real Betis (32).

However, only Memphis Depay (eight) has scored more than three league goals, with second top scorer Ansu Fati managing to play just five games so far.

The loss of Messi was a huge blow, but it could be argued that Barca have actually missed Luis Suarez more since the Uruguayan was inexplicably allowed to move to Atletico Madrid after the 2019-20 season.

Martin Braithwaite was never likely to replace Suarez's goals, scoring 10 in 56 appearances (22 starts) since signing from Leganes in February 2020, and Luuk de Jong has managed just one in 12 appearances (six starts) since arriving on loan from Sevilla in September, with the Dutchman appearing to be heading out the door soon in any case.

Although he started life as a wide player, Torres seems to have been permanently reinvented as a central striker, which could be exactly what Xavi is after given his best attackers in Depay, Fati and Ousmane Dembele all prefer playing out wide.

Torres has bagged 16 goals in all competitions for Manchester City, as well as 12 for his country in less than 18 months.

It might not quite be the old 'MSN' attack of Messi, Suarez and Neymar, but if Xavi has Torres along with Dembele, Fati and Depay to call on, he will still boast one of the strongest looking forward lines in Spain.

Why Manchester City are happy to let the player go

It feels like a similar situation to the one that saw Leroy Sane move back to Germany with Bayern Munich last year.

Firstly, it seems clear that the move is happening because the player wants it rather than the selling club, but City will still be happy with the eventual deal should it go through.

"If he wants to leave, absolutely no disappointment," Guardiola said on Thursday.

"It's his desire. I'm happy for him. If you want to leave because you're not happy here, you believe you'll be happy in another place, you have to go. The career is short."

Torres has looked impressive for most of his short City career, but more than doubling their approximate £21million outlay on the player in less than 18 months represents a good deal in anyone's book.

He ended last season looking like he was about to become a breakout star at the Etihad, but with the arrival of Jack Grealish and return to form of Bernardo Silva and Raheem Sterling, it is difficult to see where Torres would get regular games away from the centre forward position, where he began this campaign.

City's failed efforts to sign Harry Kane in the summer suggested that Pep wanted more from his ultimate replacement for Sergio Aguero.

Torres boasts the best goals per 90 minutes record of any City player since he arrived in August 2020 (0.55), but his chances created total (29) was only marginally better than defensive midfielder Fernandinho (26), and well behind all other main attacking players.

It seems like the player is now more of a goal getter than a goal provider, but Guardiola probably feels he can still bring in a super elite player like Kane or Erling Haaland in the next couple of windows to fulfil that role, which would further leave Torres as a fringe player.

Why Torres wants the move

On the face of it, one can assume it is a simple desire to return to his home country. Torres joined City as a 20-year-old, and it would be no surprise, particularly given the way of the world since then, if he is feeling a tad homesick.

However, from a football perspective, it looks like a curious one. He will be leaving the champions of England, top of the league again and one of the favourites for the Champions League, to join a Barca side who now reside in the Europa League and who might struggle to even finish in the top four in LaLiga.

As well as returning to more familiar surroundings and much nicer weather, perhaps Torres is intrigued by the idea of leading the next era of Barcelona, obviously still a club with a huge history and reputation, now under the leadership of the legendary Xavi.

At City, Torres has been one of many, more than playing his part but ultimately not being someone Guardiola has relied on in the biggest games. He was an unused substitute in last season's Champions League final defeat to Chelsea.

Torres made 36 appearances in all competitions last term, and started the first six games of this campaign, but due to injury and simply not being selected, has not played in the Premier League since the 1-0 win at Leicester City on September 11.

The prospect of potentially becoming one of the faces of the resurrection of Barcelona will no doubt be a tempting one, even if it is certainly far easier said than done.

As with Sane and Bayern, it seems a simple case of a very talented player being wanted and needed more by the buying club than the selling one, and the deal itself does seem to leave everyone with a reason to be cheerful.

With so much going for it, this might even be one that Barcelona's accountants can stomach.