Pep Guardiola reaffirmed that Manchester City's glorious moments will always belong to them, asking if it was the club's fault Steven Gerrard slipped in the 2013-14 season.

City have been accused of over 100 breaches of the Premier League's financial rules between the seasons of 2009-10 and 2017-18. 

Speculation has been rife as to the level of punishment the champions might receive should they be found guilty, including points deductions, relegation or the stripping of the titles they won during that time period, including two under Guardiola.

Yet Guardiola has insisted the moments cannot be taken away from City or their fans regardless of the punishment, if indeed there is one, with the manager sarcastically asking the press if it was his club's fault that Liverpool great Gerrard slipped at a vital moment in the 2013-14 title race.

Gerrard fell to the Anfield turf during a clash with Chelsea in April of that season, with Demba Ba going on to score as the Blues triumphed and handed City the chance to go and win their second Premier League title.

"Those moments belong to us. They absolutely belong to us, regardless of the sentence, they belong to us," Guardiola said.

"The goal from Sergio Agüero [in 2012]. I don't know if we are responsible for Steven Gerrard slipping at Anfield. Was that our fault?

"I have respect for Steven Gerrard – but that moment belongs to us.

"The moments that we lived these years together, the Premier League will decide, but I know what we won and the way we won it.

"I know the effort we put in. If something happened in 2009 or 2010 it is not going to change one second."

Guardiola has full faith in the club's hierarchy.

"What I can say is I am proud of my owners, of my chairman, and the relationship we have had, this time together," he said.

"I have relied on them [and what they told me] a lot in the past, now you can't imagine."

Former Barcelona and Bayern Munich boss Guardiola also remains fully committed to City's cause.

"If they want me here I will be here," he continued. "The results are not good, they will put me out because it is a business where you have to win.

"But if they want me I will not let them down and my players, too. I want to convince them that what we have done, we have done and they won't remove it.

"We have to defend our position and the way to do it is on the pitch, that’s the only way, and the way we have done it all the time."

City would move within three points of league leaders Arsenal, who drew with Brentford on Saturday, should they beat Aston Villa on Sunday.

The corresponding fixture last season saw City come from behind to beat Villa – then managed by Gerrard – 3-2 on the final day of the season, clinching the fourth Premier League title of Guardiola's tenure in the process, ahead of Liverpool.

Pep Guardiola has warned Manchester City's Premier League rivals to beware any future investigation into their own money matters.

City have been accused of over 100 breaches of the Premier League's financial rules between the seasons of 2009-10 and 2017-18, with an independent commission to review the cases against them.

Guardiola believes City's Premier League rivals are responsible for the allegations they face, saying every one of the other 19 teams in the league want to see his team punished.

For his part, Guardiola is convinced City have done nothing wrong, but he said he could not be sure others would be so squeaky clean.

"They open a precedent right now," Guardiola said. "What they have done to us, be careful, be careful in the future.

"Because many clubs can make a suggestion, and there are a lot of clubs that can be accused like we are being accused, without maybe being innocent.

"I don't know what's going to happen in the future. I can have a feeling.

"Would they push to get rid of us in the competitions? That is obvious, because they believe we didn't behave properly, and we can accept that, but let us defend when we believe we did it properly."

Guardiola said City bosses are more confident than ever about having adhered to the rules, having previously faced a case brought by UEFA over financial fair play.

In 2020, City had a two-year ban from European football overturned by the Court of Arbitration for Sport. They were fined €10million for a failure to cooperate with UEFA investigations, but the ban was lifted.

Guardiola would rather focus on on-pitch matters, and urged his players to "defend this club as well as possible".

"Why should they be distracted? I'm confident in my players," Guardiola said.

He played down talk of a recent dip in form, although City have lost three of their last six games, with an EFL Cup exit at the hands of Southampton followed by a derby defeat to Manchester United and a loss at Tottenham.

Aston Villa visit the Etihad Stadium on Sunday, a repeat of the meeting on the final day of last season when City came from 2-0 behind to win 3-2 and secure the Premier League title for a fourth time in five seasons.

"We lost to Spurs – the rest was quite good," Guardiola said of his team's form. "We know the situation. We know we have to make more consistency and we'll try to start on Sunday.

"Normally we didn't give up in previous seasons in the toughest moments, and we were there, and I have the feeling we will continue to do it.

"We try to do our best on the pitch like everyone else. The players will be focused on our games, that's for sure."

Would there be extra motivation given the off-field goings-on?

"No," said Guardiola. "When games are coming back everyone is going to do the job they have to do, ourselves on the on pitch and the lawyers in the court.

"We are not alone when we are together, but against 19 teams we are alone, that is for sure."

He said the perceived opposition to City by their Premier League rival clubs would not be a fuel this weekend.

"You have to play good, we have to beat Aston Villa," Guardiola said. "If 19 clubs [and the case against City] are going to help us beat Aston Villa? We have to do it like always we have done it.

"We did it on the pitch. If they want to take it off the pitch, OK, but let us defend."

Pep Guardiola took aim at Manchester City's Premier League rivals, accusing them of being behind the charges the champions face over their finances, and insisted: "More than ever I want to stay."

The City manager claimed nine Premier League teams – who he named – had tried to have City thrown out of the Champions League previously, when the club faced UEFA charges over financial fair play.

He said all 19 of City's rivals this season wanted to see the champions punished, but Guardiola is convinced City have operated by the book and will be cleared.

The former Barcelona and Bayern Munich coach then questioned what the reparations would be once City are proven not guilty and said it was clear they were already being treated as a "condemned" club.

In a fiery broadside at the rest of the English elite, Guardiola also said other clubs should be careful about pushing for action against City, suggesting they may not want their own financial affairs too closely examined.

City have been accused of over 100 breaches of the Premier League's financial rules between the seasons of 2009-10 and 2017-18. Guardiola said the action had come about because City "are not part of the establishment".

"My first thought is we have already been condemned," he said. "What's happened this week after Monday is what happened with UEFA."

In 2020, City had a two-year ban from European football overturned by the Court of Arbitration for Sport. The club were fined €10million for a failure to cooperate, down from an initial €30m, but were allowed to play in UEFA's international club tournaments.

Guardiola said: "The club proved we are completely innocent.

"You have to understand that between 19 teams of the Premier League accusing us without the least opportunity to defend, and the words of my club, my owner, my chairman, my CEO, explaining everything during these three or four years, you know exactly on what side I am."

Guardiola said it felt as thought City were "already sentenced", but he takes heart from the fact City have already fought what he sees as a similar case, from which they emerged reasonably unscathed.

"I think the Premier League, supported by 19 teams, are going to take good lawyers, too, to defend their position, like we are going to defend our position," Guardiola said.

"Time will dictate what is going to happen, but just in case we are not innocent, we will accept what the judge, the Premier League decide.

"But what happens if the same situation with UEFA happens and we are innocent? What happens to restore or pay back our damage?"

He alleged Burnley, Wolves, Leicester City, Newcastle United, Tottenham, Arsenal, Manchester United, Liverpool and Chelsea had all wanted City out of the Champions League previously.

"Like Julius Caesar said, in this world there are not enemies or friends, there are just interests," Guardiola said.

In a rare lighthearted moment, he jokingly suggested City would call on club legends Paul Dickov and Mike Summerbee if they were expelled from the Premier League and sent down the divisions, but he promised the club would return to the elite.

"It's the second time of this story. We've lived this before," Guardiola added. "Between these nine teams before and these 19 teams now, the words of them or the words of my people, I'm sorry, but I rely on the words of my people.

"I'm fully convinced we will be innocent."

Guardiola said nobody could take away City's spectacular achievements over the past 15 years, during the Abu Dhabi ownership period.

And he said all the feats during his seven-and-a-half-year reign "belong to us, for our fans, for our people".

Was this all being driven by other clubs, Guardiola was asked to clarify.

"Yes, of course, it's the Premier League," he replied. "I don't know [why]. You have to go to all the CEOs, [people like Tottenham's] Daniel Levy and all these kind of people, and ask them."

Guardiola is steadfast he will not be quitting City over this matter.

"Hopefully the reason they sack me from here will be the results," he said. "I'm not moving from this seat, I can assure you. More than ever I want to stay. Sometimes I have doubts that seven years, eight years is a long time in any country.

"It's many, many years, imagine, in the Premier League, but now I don't want to move. Not because the people say, 'they lie to you, Pep'. They didn't lie to me. Look what happened with UEFA. I said to them, 'what happened?'

"They said, 'Pep, we didn't do anything wrong', and we proved it. Now it is the same case. Why should I not trust my people and trust with all of the CEOs and owners from the 19 clubs? No, I trust my people, not one second for the other ones."

Graham Potter is hopeful Joao Felix can make a difference for out-of-form Chelsea on his return from suspension at West Ham, acknowledging his raft of new signings must gel quickly.

Joao Felix arrived on loan from Atletico Madrid last month and initially impressed on his debut at Fulham, though a rash challenge on Kenny Tete saw him sent off 58 minutes into the Blues' 2-1 defeat.

That made him the first player to be dismissed on his Premier League debut for Chelsea, and Potter's men have struggled for attacking inspiration during his subsequent three-match ban.

After beating Crystal Palace 1-0 in their next game, Chelsea laboured to goalless draws with Liverpool and Fulham – they have never drawn three successive league matches 0-0 in their history.

Speaking ahead of Saturday's short trip to face London rivals West Ham, Potter highlighted Joao Felix's positive performances in training. 

"I think we all saw the impact he had in his hour before the red card," Potter recalled of his debut. "You can see his quality, we see it every day. 

"He's a player that can make a difference for us. It's about helping him to get integrated into the team, but the signs are really positive."

The Portugal attacker has since been joined by more big-name arrivals at Stamford Bridge, with Chelsea investing heavily to acquire Mykhaylo Mudryk, Enzo Fernandez and others.

Asked how patient he could afford to be with his new players, Potter said: "It's my job. When you're coaching players, there is a process to go through and you have to understand the context.

"I'm not stupid, at the end of the day, if the results aren't what this club should get, and if I'm the reason for it... then that's the job.

"In the meantime, I have to go through the process of working with the players, helping them improve. 

"It's a complicated situation at the moment, but I'm really looking forward to the challenge that awaits us. I don't worry about the absolute timescale of it all."

Reports have suggested Chelsea could help to balance their incomings by letting Pierre Emerick-Aubameyang depart for Major League Soccer outfit Los Angeles FC, but Potter says there is "nothing to report" on that front.

"He's been training with us this week, conducting himself well," Potter added. "He has been supporting his team-mates and while he is here, he is doing exactly what I expect him to do."

Potter was also asked about this week's announcement that Manchester City have been charged with breaching the Premier League's financial regulations, but he was careful to stress the champions remain innocent until proven guilty. 

"I don't know anything about it, we focus on ourselves. It's something Manchester City have to deal with," he said.

"As I understand it, they're just charges. Certainly in this country, you're innocent until you're proven guilty, so it's not for me to comment on it."

The fixtures are coming thick and fast on multiple fronts for many Premier League teams as European football returns, meaning plenty of tinkering from managers between games.

Add into the mix an array of January signings being eased into the sides, selecting a team of guaranteed starters is becoming increasingly difficult. 

But fear not as Stats Perform, using Opta data, has picked out four players who not only look certain to start this weekend but – crucially – also earn plenty of points.

Keylor Navas (Fulham v Nottingham Forest)

Paris Saint-Germain loanee Navas needed no time at all to settle in at Nottingham Forest as he kept a clean sheet on his debut in last week's 1-0 win over Leeds United.

The Costa Rica international made four saves against Leeds – only Hugo Lloris and David Raya (both five) made more while keeping a clean sheet in the last round of games.

Forest have now kept four clean sheets in their past six league matches, while opponents Fulham have failed to score in any of their past three top-flight outings.

Craig Dawson (Southampton v Wolves)

Dawson is another who made a fast start to life at a new club, with the centre-back scoring and keeping a clean sheet on his debut against Liverpool in a 3-0 win for Wolves.

That was Dawson's 20th Premier League goal – always a handy asset for a defender – including at least one in each of his eight top-flight seasons.

Wolves will be hopeful of building on a return of two shutouts in their past three league games when they face bottom side Southampton, who are averaging 0.8 goals per game.

Harvey Barnes (Leicester City v Tottenham)

Leicester midfielder Barnes has scored one and assisted another in his past two Premier League outings, taking his tally to seven goals for the campaign.

The one-cap England international is only two goals short of matching his best tally in a single season in the competition, set in 2020-21 with nine.

Having found their scoring touch with six goals in their past two league games, Leicester appear good value to net against Tottenham, who will have back-up Fraser Forster between the posts.

Riyad Mahrez (Manchester City v Aston Villa, and Arsenal v Manchester City)

Whether he starts both games remains to be seen, but the fact City have two league matches in the next week means you have double the chance to score points with Mahrez.

He was unable to make a difference in the loss to Spurs, though he has still been involved in six goals in his past six league games for City (three goals, three assists).

Only Marcus Rashford (eight) and Erling Haaland (seven) have been involved in more Premier League goals since the World Cup than the City winger.

Manchester City reportedly view Chelsea defender Ben Chilwell as a potential answer to their left-back problem and will investigate a move at the end of the season.

Chilwell, 26, was purchased from Leicester City for a £50million fee prior to the 2020-21 campaign, and he enjoyed immediate success at Stamford Bridge. In his first season with the club, all 27 of his Premier League appearances came in the starting line-up, and he also played a full 90 minutes in their Champions League final triumph over City.

Unfortunately, the England international with 17 senior caps has been plagued by injuries since, with a serious knee injury this past season followed by a long-term hamstring injury early in the current campaign.

Chilwell returned from his hamstring issue with a brief appearance off the bench against Fulham on February 3, and if he can prove his fitness down the stretch then he could prove the perfect replacement for Joao Cancelo after his shock departure on loan to Bayern Munich.

TOP STORY – CITY IDENTIFY CHILWELL AS POTENTIAL CANCELO REPLACEMENT

The future of Cancelo with City is looking bleak after he was shipped off to Bayern following reports of a training ground dispute with boss Pep Guardiola, and Caught Offside claims the club are already looking at long-term solutions in his position.

Fabrizio Romano writes that "Chilwell is one of the players who has been appreciated by Manchester City for years" – but adds the Englishman is just one name on a shortlist of left-back options to pursue when the season wraps up.

Chilwell's five-year contract with Chelsea ties him to the club until 2025, but the report states the addition of Marc Cucurella has made him more expendable if the price is right.

ROUND-UP

– According to 90min, Chelsea have made 24-year-old Napoli striker Victor Osimhen their top forward target, and he is expected to cost in excess of £100million (€110m).

– The Daily Mail is reporting Tottenham will look to sign new centre-backs at the end of the season, and have taken a liking to 22-year-old Crystal Palace talent Marc Guehi, who may be available for a fee of around £45million.

– According to Spanish publication Sport, Barcelona will join a long list of elite clubs – including Real Madrid, Bayern Munich, Arsenal and Inter – in the pursuit of 25-year-old Borussia Monchengladbach striker Marcus Thuram. The France international will become a free agent after the season, and his father Lillian Thuram spent two seasons with Barcelona before retiring.

– Inter will work to secure 29-year-old striker Romelu Lukaku on either a permanent deal or another loan from Chelsea next season at a lower cost, per Gazzetta dello Sport.

– Football Insider is reporting Liverpool, Everton and Leeds United are all interested in 18-year-old Birmingham City midfielder George Hall, who some are calling "the next Jude Bellingham".

Argentina's World Cup-winning boss Lionel Scaloni and Real Madrid's Carlo Ancelotti are among the finalists for The Best FIFA Men's Coach Award 2022.

The duo are listed alongside perennial candidate Pep Guardiola of Manchester City in the final three, with the latter named as a finalist for the third time.

Scaloni, who finished fourth last year, took La Albiceleste to victory at Qatar 2022 and is recognised for his efforts in helping to seal a first World Cup triumph since 1986.

Ancelotti is feted for his work with Madrid, after winning a continental double and becoming the first manager to win all five major European league titles.

Guardiola guided City to another Premier League triumph, though he fell short in the Champions League once again and saw his team's main rival Liverpool nab the FA Cup and EFL Cup.

The Spaniard will be looking to go one better than his previous two appearances as a finalist in the voting, having finished second in 2019 and third in 2021.

Among those included in the final three for The Best FIFA Women's Coach Award, England boss Sarina Wiegman picks up a sixth consecutive nod in the category.

The Lionesses manager, a two-time winner of the prize, led the team to a maiden major honour triumph at Euro 2022, securing victory against Germany on home soil.

She is joined by Brazil boss Pia Sundhage – the Swede having claimed Copa America Femenina glory – and Lyon's Sonia Bompastor, who won the treble with the French side.

The winners of The Best FIFA Football Awards will be announced on February 27.

Vincent Kompany is "very sceptical" over those "pointing fingers" at Manchester City after the Premier League charged the club with breaking its financial rules.

City were this week charged with 115 breaches of the Premier League's financial rules between 2009 and 2018 with a range of punitive actions possible if found guilty, including expulsion from the division.

Reigning English champions City stated they were "surprised" by the charges and Kompany, who won four Premier League titles during an 11-year stay with the Citizens during the period under scrutiny, questioned the motive of those criticising the club.

Kompany, now manager of Championship side Burnley, told reporters after the Clarets' 2-1 FA Cup win over Ipswich Town: "I look at [criticism of City] and sometimes roll my eyes a little bit.

"No doubt there's a lot of righteousness in the world to come and tell you what you've done wrong, and then if everybody looks at themselves, I think the football industry in general is not one that can afford to point the finger too many times.

"I think all of you will have a little bit of a smile on your face to know what the football industry is about. I'm very sceptical when people start pointing fingers.

"Do the best for yourself and let's try and improve all the time, but I'm a little bit sceptical when the fingers get pointed easily."

Kompany's Burnley hold a 17-point advantage on third place Middlesbrough as they bid to earn automatic promotion back to the Premier League at the first time of asking.

The former centre-back says the promotion race is taking his mind off potential goings-on at City, explaining: "I haven't had the time to even dive into what is undoubtedly an interesting topic. I've more interesting things to worry about at the moment.

"The fixtures actually help me because I've had no time to look into it or feel emotionally connected to what's happening."

Vincent Kompany is "very sceptical" over those "pointing fingers" at Manchester City after the Premier League charged the club with breaking its financial rules.

City were this week charged with 115 breaches of the Premier League's financial rules between 2009 and 2018 with a range of punitive actions possible if found guilty, including expulsion from the division.

Reigning English champions City stated they were "surprised" by the charges and Kompany, who won four Premier League titles during an 11-year stay with the Citizens during the period under scrutiny, questioned the motive of those criticising the club.

Kompany, now manager of Championship side Burnley, told reporters after the Clarets' 2-1 FA Cup win over Ipswich Town: "I look at [criticism of City] and sometimes roll my eyes a little bit.

"No doubt there's a lot of righteousness in the world to come and tell you what you've done wrong, and then if everybody looks at themselves, I think the football industry in general is not one that can afford to point the finger too many times.

"I think all of you will have a little bit of a smile on your face to know what the football industry is about. I'm very sceptical when people start pointing fingers.

"Do the best for yourself and let's try and improve all the time, but I'm a little bit sceptical when the fingers get pointed easily."

Kompany's Burnley hold a 17-point advantage on third place Middlesbrough as they bid to earn automatic promotion back to the Premier League at the first time of asking.

The former centre-back says the promotion race is taking his mind off potential goings-on at City, explaining: "I haven't had the time to even dive into what is undoubtedly an interesting topic. I've more interesting things to worry about at the moment.

"The fixtures actually help me because I've had no time to look into it or feel emotionally connected to what's happening."

Life is good at Manchester United right now – and it might be about to get better.

Erik ten Hag has guided United to third in the Premier League, perhaps still in title contention, while they will face Newcastle United in the EFL Cup final.

Rivals Manchester City and Liverpool are facing various crises, and United's ambitions moving forward could be boosted by a lucrative takeover.

After making only loan signings in January as the Glazer family consider selling up, the outlook at Old Trafford might be about to change entirely.

TOP STORY – QATARI-BACKED MAN UTD BID DUE IN DAYS

According to the Daily Mail, a group of Qatari investors plan to buy United and give manager Ten Hag "the financial backing to lead the club back to the top".

The Glazers set a deadline of mid-February for bids, and an offer from the group is expected in the coming days.

The report says the group are confident their bid would "blow the competition out of the water".

This interest in United follows on the back of the 2022 World Cup in Qatar, with the investors eager to secure ownership of "the crown jewels" of the footballing world.

ROUND-UP

– The Telegraph is reporting Manchester City's pursuit of Borussia Dortmund midfielder Jude Bellingham is at risk of being torpedoed by their potential financial breaches.

– According to Mundo Deportivo, Cristiano Ronaldo's team Al Nassr have offered 34-year-old Barcelona midfielder Sergio Busquets a contract worth €18million per season.

– Manchester United and Liverpool will both make a run at Eintracht Frankfurt striker Randal Kolo Muani, who impressed for France at the World Cup, per L'Equipe.

– Calciomercato is reporting Juventus will likely allow striker Dusan Vlahovic to leave at the end of the season if they receive a bid in the range of €90m.

– According to the Northern Echo, Newcastle United have made 26-year-old Leicester City midfielder James Maddison a key target.

Premier League clubs have become "incentivised to sometimes push the rules to the limit, if not beyond" and Manchester City may not be the only team to face an investigation into their affairs, according to a leading football finance expert.

The Premier League announced on Monday it had referred a number of alleged breaches of the competition's rules to an independent commission, with some of those dating back as far at the 2009-10 season.

In response, City said they had "irrefutable evidence" that would be presented in their defence against the accusations.

Kieran Maguire, author of the book The Price of Football, said isolating City could be seen as making a "scapegoat" of the Premier League champions, and he suspects investigators will also look closely at the finances of other clubs.

Speaking to Stats Perform, Maguire said: "Certainly we have seen some clubs, in terms of the financial submissions that they've made, make fairly significant claims as to the impact, for example, that COVID had on their finances, and they've claimed that COVID cost them money in a myriad of ways, some of which have certainly raised eyebrows as far as observers are concerned.

"So if Manchester City are charged, you would think that Manchester City would say to the Premier League, 'well, you've investigated us and charged us, then surely you have a responsibility to do this for other clubs as well'.

"If the Premier League don't do that, it could be seen that they're trying to make a scapegoat of Manchester City, who are unpopular with certain other elements of the English football establishment because they represent new money, and old money doesn't like new money in all aspects of life, it doesn't have to be sport.

"Therefore you can understand why there's likely to perhaps be enthusiasm for this to move on. And that's going to be bad news for football as a whole because then it becomes who's got the best lawyers, and the best accountants, as opposed to who's got the best strikers and centre-halves and midfield players."

If the independent commission finds City to have breached financial guidelines, they could face a variety of punishments, ranging from fines to points penalties, or even expulsion from the league.

City are controlled by the City Football Group, which is owned by Abu Dhabi's Sheikh Mansour bin Zayed Al Nahyan. Since a 2008 takeover, the club have invested heavily in infrastructure and players to develop the dominant team in England.

It remains to be seen how City come out of this saga, if found to have transgressed.

"There's a lot of politics in English football," said Maguire. "I think that the preferred punishment would be a points deduction, because the argument would be that if it was just a financial punishment, given the wealth of the owners, given that it is effectively a sovereign wealth fund which is the benefactors of Manchester City, that a financial penalty would not actually particularly harm the club.

"Therefore, you need to do something which would be seen within football itself as being a punishment, and also acting as a deterrent should any other clubs with equally benevolent owners decide to take or consider a similar action."

Maguire said City face jealousy and "resentment" from rival clubs, and he believes there would not be such interest if a smaller Premier League club came under the microscope.

"It's because it is Manchester City who have won the Premier League for four years out of the last five, who have reached the Champions League final, who have spent around about $1.3billion in building their squad, that we're having this conversation," Maguire said.

"There is jealousy, there is resentment, there is envy. And there's not a lot of admiration, because football doesn't operate like that. Football is a very, very snarky business, where everybody's trying to put each put other clubs down.

"Changing the culture of football into one of ethics, morality, sustainability, is very difficult because of the nature of the people that own the clubs. They tend to be very successful in their own right. And therefore, they are used to getting their own way.

"And in the world of sport, you can't have 20 Premier League clubs all being successful at the same time. Therefore, they're incentivised to outmanoeuvre each other, and they're incentivised to sometimes push the rules to the limit, if not beyond the limit."

Maguire said world governing body FIFA, having been tarnished by scandal itself in recent years, was "unlikely to be in a position to take a moral high ground".

"And it then just simply becomes a game of whack-a-mole, as the authorities find one loophole, they bring a sticking plaster to solve it," Maguire said. "And then you're always in a room with a smarter accountant and a smarter lawyer who will come up with yet another scheme."

Manchester United will reportedly aim to sell Harry Maguire, Anthony Martial and Alex Telles after the season to fund the purchase of a new marquee talent.

The Old Trafford side are said to be investigating a number of targets expected to cost in excess of £100million, including Napoli striker Victor Osimhen, Tottenham talisman Harry Kane and West Ham midfielder Declan Rice.

United are very familiar with Premier League stars and England internationals Kane and Rice, while Osimhen has enjoyed a rise to prominence this season with the Serie A leaders.

With 16 goals in 17 league appearances this campaign, the 24-year-old Nigerian has already set a new personal best goal tally, and he has been one of the driving forces for a Napoli team sitting 13 points clear at the top.

TOP STORY – UNITED IDENTIFY LIKELY SALES TO FUND NEW SIGNING

According to the Manchester Evening News, Telles, Maguire and Martial have all been identified as players United would like to cash-in on to at least partially pay for a new £100m signing.

That report states Kane and Osimhen are the primary targets, as well as Benfica striker Goncalo Ramos and Ajax midfielder Mohammed Kudus.

Meanwhile, Talksport adds that United had a £100m bid for Rice turned down by West Ham before the season, but that he could be pried away at the end of the campaign for £120m plus add-ons.

United are willing to pay £107m (€120m) for Osimhen, and they expect competition from Chelsea, per The Express.

ROUND-UP

– AS is reporting United are interested in 29-year-old Atletico Madrid winger Yannick Carrasco. Barcelona have the option to purchase the Belgian for €20m, but if they pass, Atletico will listen to offers from the Premier League.

– Paris Saint-Germain will rival Barcelona in the pursuit of Manchester City midfielder Bernardo Silva, per Le10Sport.

– According to The Athletic, Real Madrid believe Jude Bellingham will choose the Premier League if he leaves Borussia Dortmund. 

– 90min is reporting Chelsea are scouting 23-year-old Porto goalkeeper Diogo Costa as they look to address the position at the end of the season.

– Inter have added 25-year-old Fulham defender Tosin Adarabioyo to their list of potential replacements for outgoing centre-back Milan Skriniar, per Tuttomercatoweb.

Manchester City have welcomed their alleged breaches of financial regulations being brought before an independent commission, having been "surprised" by the Premier League's claims on Monday.

The league has referred a number of alleged breaches of the competition's rules – which stretch back as far as the 2009-10 season – to the commission.

But a City response claimed the club had a "comprehensive body of irrefutable evidence" in their defence.

"Manchester City FC is surprised by the issuing of these alleged breaches of the Premier League rules, particularly given the extensive engagement and vast amount of detailed materials that the EPL has been provided with," a statement read.

"The club welcomes the review of this matter by an independent commission, to impartially consider the comprehensive body of irrefutable evidence that exists in support of its position.

"As such we look forward to this matter being put to rest once and for all."

The Premier League said City had breached rules relating to providing accurate financial information, specifically in respect to the club's revenue, including sponsorship revenue and operating costs, between the seasons of 2009-10 and 2017-18, as well as remuneration details for managers and players between the 2009-10 and 2015-16 campaigns.

The competition also referred City to the commission due to the club's failure to comply with UEFA's Club Licensing and Financial Fair Play Regulations between 2013 and 2018.

In 2020, City had a two-year ban from European football overturned by the Court of Arbitration for Sport for these breaches. The club were fined €10million for a failure to cooperate, down from an initial €30m, but were allowed to play in UEFA's international club tournaments.

City are also said to have breached Premier League rules around profitability and sustainability in the 2015-16, 2016-17 and 2017-18 seasons.

The Premier League further claimed City failed to cooperate with or assist their investigation by providing documents and information relating to each season, including the ongoing one, since the start of the 2018-19 campaign.

Manchester City are facing punishment from the Premier League for alleged breaches of financial regulations.

The Premier League confirmed on Monday that it had referred a number of alleged breaches of the competition's rules to an independent commission.

These alleged breaches stretch back as far as the 2009-10 season.

City are said to have breached rules relating to providing accurate financial information, specifically in respect to the club's revenue, including sponsorship revenue and operating costs, between the seasons of 2009-10 and 2017-18, as well as remuneration details for managers and players between the 2009-10 and 2015-16 campaigns.

The Premier League also referred City to the independent commission due to the club's failure to comply with UEFA's Club Licensing and Financial Fair Play Regulations between 2013 and 2018.

In 2020, City had a two-year ban from European football overturned by the Court of Arbitration for Sport for these breaches. The club were fined €10million for a failure to cooperate, down from an initial €30m, but were allowed to play in UEFA's international club tournaments.

City are also said to have breached Premier League rules around profitability and sustainability in the 2015-16, 2016-17 and 2017-18 seasons.

The Premier League also claims that City failed to cooperate with or assist their investigation by providing documents and information relating to each season, including the ongoing one, since the start of the 2018-19 campaign.

In accordance with Premier League rules, the proceedings before the commission will be heard in private, with the commission's decision to be published on the league's official website.

Liverpool are expected to bid for Athletic Bilbao duo Nico Williams and Oihan Sancet at the end of the season.

Williams is one of LaLiga's brightest young stars, with the 20-year-old winger having already earned seven senior caps for Spain, including four appearances at the World Cup in Qatar.

Attacking midfielder Sancet, 22, netted a hat-trick in a 4-1 win over Cadiz on Saturday to take his tally of LaLiga goals this season to seven.

Williams in particular received heavy interest during the January transfer window, but Bilbao will reportedly be faced with tough decisions about both players at the conclusion of the campaign.

TOP STORY – PREMIER LEAGUE SIDES TAKE A LIKING TO BILBAO PAIR

According to AS, Liverpool were joined by fellow Premier League side Aston Villa in testing Bilbao's resolved over Williams in January, although they were informed no figure would be accepted below his €50million (£45m) release clause.

That report also mentions Sancet's release clause is only slightly lower at €45m (£40m), while Fichajes add he has received interest from Chelsea and Bayern Munich.

Both players only have 18 months remaining on their contracts, meaning Bilbao will either need to sort out some extensions or be prepared to cash in.

ROUND-UP

– The Sun is reporting Manchester City, Milan and Inter are all admirers of Fulham left-back Antonee Robinson, although they will not meet the £35m asking price.

– According to the Daily Star, City will look to avoid any further depletion of their full-back stocks by offering Rico Lewis a new contract that would quadruple his salary.

– Journalist Rudy Galetti is reporting Galatasaray have agreed personal terms with out-of-favour Roma attacker Nicolo Zaniolo, and have offered a fee of €22m to the Serie A club.

– Newcastle United and Fulham target Sander Berge wants to remain with Sheffield United until his contract expires in 2024, with the Norway international excited by the club's potential Premier League promotion, per The Sun.

– According to Football Insider, Newcastle will return after the season for another attempt at signing Conor Gallagher, with the belief Chelsea would have allowed him to leave in January if their signing of Enzo Fernandez had been completed sooner.