Arsenal are looking to bring in two forwards this off-season after narrowly missing out on Champions League football.

With Alexandre Lacazette and Eddie Nketiah's contracts expiring and Pierre-Emerick Aubameyang already leaving in January, the Gunners are in need in attack.

According to reports, Arsenal manager Mikel Arteta has identified the players to propel his side forward.

TOP STORY – ARSENAL IDENTIFY STRIKER TARGETS    

Arsenal are looking to bring in Victor Osimhen and Gabriel Jesus this off-season, according to Goal.

Jesus' contract at Manchester City expires following the end of the next season, but the Gunners have reportedly been in talks for weeks with his representatives, with a deal early in the window in mind.

Meanwhile, it is understood Osimhen's agent flew to London for a meeting with Arsenal technical director Edu over a possible transfer.

With Napoli having qualified for the Champions League and club president Aurelio De Laurentiis driving a traditionally hard bargain, however, the 23-year-old's transfer will not come cheap.

Although Arsenal may be looking for two forwards, it remains to be seen if they opt for two big-money signings.

ROUND-UP

– Eden Hazard has ruled out an off-season departure from Real Madrid, citing unfinished business after an injury-plagued time at the club, per HLN.

– Sevilla will not be turning Anthony Martial's loan deal from Manchester United into a permanent move, according to the Daily Mail.

– Raphinha has reportedly told Leeds United he wants to leave this off-season to play for Barcelona, Sport reports.

– Chelsea coach Thomas Tuchel is set to have a £200m influx of transfer funds as Todd Boehly's takeover nears completion, the Telegraph is reporting.

Former Bayern Munich star Franck Ribery has warned the Bundesliga champions not to keep striker Robert Lewandowski at the club against his will.

Questions remain over Lewandowski's future after he confirmed last week that he wants to leave Bayern.

Lewandowski suggested no new terms had been proposed on his contract, which is due to expire at the end of the season.

However, Bayern chief executive Oliver Kahn insisted on Saturday that a "concrete offer" was on the table, while sporting director Hasan Salihamidzic accused the player's agent, Pini Zahavi, of attempting to turn his client's head.

Zahavi hit back at Salihamidzic as he warned Bayern it would not be sensible to risk losing Lewandowski on a free transfer, nor to deny him the opportunity to join Barcelona.

Ribery, who played alongside Lewandowski at Bayern between 2014 and 2019, agrees with that sentiment, but remains hopeful the 33-year-old can leave the club on good terms.

"There is such a risk [for Bayern]," he told Wirtualna Polska. "A footballer forced to stay can be frustrated and angry.

"However, I would love to find a solution that will make everyone happy. I understand the club because it will be very difficult to find a new Lewandowski.

"We are talking about the best striker in the world in recent years. Nobody sells such a player willingly.

"But Lewandowski wants this change; he is looking for a new spark, he needs a new challenge. This situation is not easy. May there be a good solution for everyone.

"If Robert leaves, nobody and nothing will erase what he has done for Bayern. But I would also like him to leave in style."

Lewandowski scored 50 goals in 46 matches for Bayern this season in all competitions, making him the top scorer across Europe's top five leagues.

And Ribery, who now plays in Serie A for Salernitana, believes the Poland international and LaLiga giants Barca would be a perfect fit.

"Barca is Barca," he added. "Sure, they have their problems, but even if they are not as strong as five or six years ago, they are still big.

"It is known that then they had an amazing team, players who played together for many years. [Lionel] Messi, Xavi, [Andres] Iniesta, [Gerard] Pique, [Dani] Alves, [Jordi] Alba.

"It's different now, but there is no shortage of talent there. Yes, if Lewy were to leave Bayern, Barcelona would be a good choice."

Speculation over Declan Rice's future has long centred on an apparently inevitable departure from West Ham United.

The Hammers run to the Europa League semi-final has amplified talk around the England international midfielder, with Chelsea and Manchester United linked.

According to reports, though, the 23-year-old appears content at London Stadium with a World Cup on the horizon.

TOP STORY – DECLAN RICE TO STICK WITH WEST HAM    

Declan Rice will not leave West Ham despite interest from Manchester United and Chelsea, according to The Mirror.

The 23-year-old has been reticent to sign a new deal at the club, but he is reportedly in no hurry to leave yet either, seemingly wanted to stay settled ahead of November's World Cup in Qatar.

United have looked to Rice as one of their primary transfer targets as Erik ten Hag looks to overhaul the squad, but Rice appears set for one more season at West Ham following their run to the Europa League semi-final this term.

Hammers management had previously advised that Rice is not for sale, and strong performances at the World Cup with England would likely only increase his already lofty market value.

ROUND-UP

– Real Madrid are showing interest in Milan's Rafael Leao after Kylian Mbappe opted to stay at Paris Saint-Germain, according to Marca.

– Los Blancos are also looking to scupper Liverpool's move for Aurelien Tchouameni, despite the player having already agreed terms with the Reds so say The Mirror.

– Barcelona are discussing personal terms with Marcos Alonso, who is set to leave Chelsea, Fabrizio Romano reports.

– Arsenal defender William Saliba wants to stay at Marseille, where he has been on loan, per Goal.

Barcelona boss Xavi asserted the club must be "humble" after they marked the end of the season with a 2-0 loss to Villarreal on Sunday.

Goals from Alfonso Pedraza and Moi Gomez handed the seventh-placed Villarreal their first LaLiga win at Camp Nou since 2008 and punctuated Barcelona's trophy-less season, finishing 13 points off the title-winning Real Madrid.

The fact Barca even finished second provided some cause for satisfaction given their start to the season, after winning only four of the opening 13 league games and sitting ninth in November, when Xavi took over from Ronald Koeman.

The 42-year-old believes, amid an expectant fan base, the time to get to work and transform the squad to his liking has officially come, now Barca have reached the end of the season.

"I keep the minutes in which people have cheered," Xavi said post-game. "It is normal, the public does not like to lose. But taking stock, we have to be satisfied. We have to be humble and see reality. Now the work of the office begins.

"We have to change things. We have to opt for titles. We have to change things. We have to improve and strengthen ourselves."

After only managing Al-Sadd for two years before taking on the coaching role at his former club, Xavi has experienced a baptism by fire upon his return to Europe, with crises gripping his boyhood club both on and off the pitch.

The Blaugrana have experienced positive and difficult moments in his first coaching role in Europe, defeating Real Madrid 4-0 at the Santiago Bernabeu but also falling meekly in the Europa League at the hands of eventual winners Eintracht Frankfurt.

On a personal level, Xavi is in a sense satisfied he has aided Barcelona in qualifying for the Champions League and salvaging their season, but is the adamant his squad must improve.

"I knew that it was coming at a complicated and difficult moment," he said. "We have improved, but not enough. We have played brilliant games, but we have to be more reliable. I am here to add value, now we have to work for next year. We have to be positive.

"We've saved a season that could have been disastrous. I'm satisfied on a personal level. We came from one of the worst moments in the club's history. A lot of things have to be changed.

"This season has gone as it has gone. The coach has changed. And now we cannot come second. We have to reinforce ourselves very well. We have to compete. We have to change many things."

Barcelona's season ended with a whimper as Villarreal sealed a 2-0 LaLiga win at Camp Nou on Sunday.

The Catalan club's spot in next season's Champions League was secured earlier in May, yet Xavi will be disappointed his side have ended the campaign with just a solitary point from their final two games.

They went behind late in the first half through Alfonso Pedraza's strike, before Moi Gomez sealed maximum points for Unai Emery's men in the second half.  

The result meant second-placed Barca ended the campaign a whopping 13 points behind champions Real Madrid, while Villarreal finished seventh.

Adama Traore flashed over and Ferran Torres was denied by Geronimo Rulli inside a bright opening 10 minutes for the hosts.

Barca looked the more likely to open the scoring inside the opening half hour, yet all they had to show for their dominance was a Sergio Busquets strike that flew narrowly over the crossbar.

The inability to take advantage of their superiority was punished four minutes before the interval as Alfonso Pedraza latched onto Daniel Parejo's pass and steered past Marc-Andre ter Stegen.

Villarreal doubled their advantage in the 55th minute when Gomez lashed into the roof of net after cutting out Traore's dismal attempted clearance. 

Frenkie de Jong had an effort ruled out for offside late on as Barca tried in vain to find their way back into the game. 

What does it mean? Villarreal end dire run against insipid hosts

Xavi has done well to steady the Barca ship after a chaotic start to the season, yet he will be disappointed with the way his players' intensity has dropped off in the final two games of the season.

Victory for Villarreal, meanwhile, ended a run of 10 straight LaLiga defeats at Camp Nou, which was their worst run of successive away losses against a single opponent in the competition's history.

Pass master Parejo

Parejo's superb pass for Pedraza's goal saw him move level with Athletic Bilbao's Iker Muniain and Barca's Jordi Alba as LaLiga's top assister this season (10). It is the most he has ever achieved in his 14 seasons playing in the Spanish top flight.

Torrid time for Traore

Barca are not expected to take up the option of turning Traore's loan move from Wolves into a permanent one and it was not hard to see why on this evidence. The 26-year-old offered nothing in attack and was directly responsible for Villarreal's second goal – his last act before being hauled off for Ousmane Dembele.

Bayern Munich are "history" to Robert Lewandowski as the talisman looks for a "dream" move to Barcelona, according to the striker's agent Pini Zahavi.

Questions remain over Lewandowski's future after he said he wants to leave Bayern and is refusing to sign a new contract.

Lewandowski suggested no new terms had been proposed on his contract, which is due to expire at the end of the season with the Bundesliga champions.

However, Bayern chief executive Oliver Kahn insisted on Saturday that a "concrete offer" was on the table, while sporting director Hasan Salihamidzic accused Zahavi of attempting to turn his client's head.

Zahavi hit back at Salihamidzic as he warned Bayern it would not be sensible to risk losing Lewandowski on a free transfer, nor to deny him the opportunity to join Xavi's Barca.

"For Lewandowski, Bayern is history," Zahavi told BILD. "Robert has the chance to move to the club he has always dreamt of. Why is Bayern denying him this opportunity?

"Actually, I didn't want to speak in public because I have great respect for this historic club. However, I cannot fail to react to Hasan Salihamidzic's statements.

"Of course you can keep Robert for another year, to be fair he has a contract until 2023, but I wouldn't recommend that to you."

Lewandowski scored 50 goals in 46 matches for Bayern this season in all competitions, making him the top scorer in Europe's top five leagues.

Meanwhile, Borussia Dortmund's Erling Haaland has recorded 29 goals in 30 games in all competitions this term, and has agreed to join Manchester City for the next season after the Premier League champions activated his £51million (€60m) release clause.

However, Zahavi suggested Bayern made their intentions to sign Haaland before City's announcement, with Lewandowski aware of the plans to replace him with the Norway international.

"[He is a] very intelligent person, not just the best striker in the world. He knows exactly what is happening around him and what FC Bayern had planned," he added.

"So Robert knew all along that Bayern wanted to replace him with Haaland. Erling's father even confirmed it, telling him in a personal conversation some time ago: 'My son comes to FC Bayern for 50 percent.' 

"The football world is big, but there are no secrets..."

The inevitable at Camp Nou has arrived along with the end of the season in LaLiga.

Xavi's rebuild and transformation of the Barcelona has lingered over this past season, despite the need to recover from their slow start.

According to reports, the Blaugrana are not wasting any time.

TOP STORY – XAVI CLEAR-OUT TO BEGIN AT BARCELONA   

Xavi has informed a number of Barcelona's players that the club is intending to sell them, according to Fabrizio Romano.

Riqui Puig, Samuel Umtiti, Oscar Mingueza and Martin Braithwaite have already been notified they are not in the club's future plans.

The four of them have been peripheral figures under Xavi, since he took over as head coach in November, but he had avoided contract talk with the press during the season.

While the 42-year-old has confirmed he has spoken to those four players "and others", it appears to be only the start of a sizeable squad transformation.

ROUND-UP

– Meanwhile, the Barca boss has confirmed they are in talks to sign Bayern Munich striker Robert Lewandowski, Goal reports.

– Napoli have rejected a €90million (£76m) bid from Arsenal for Victor Osimhen, according to Calciomercato.

– The Daily Mail is reporting Paris Saint-Germain are preparing a final offer for Paul Pogba, but Juventus are confident their offer of a €14.2m yearly salary will be sufficient.

– The Daily Mail is also reporting that Inter want Ivan Perisic to agree to a new contract amid interest from Tottenham and Chelsea.

Xavi has insisted Kylian Mbappe and Erling Haaland were never realistic targets for Barcelona, though he is confident he will have money to invest in the squad. 

Barca wrap up what has been a turbulent season against Villarreal on Sunday. 

The Blaugrana will finish second in LaLiga, a testament to the work done by Xavi since he replaced the much-maligned Ronald Koeman earlier in the campaign. 

However, they were knocked out of the Champions League in the group stage and fell to a defeat to eventual winners Eintracht Frankfurt in the Europa League quarter-finals, while there was no success in the Copa del Rey either. 

The 2021-22 season came on the back of Lionel Messi's shock departure, as Barca grappled with financial issues that saw the superstar leave for Paris Saint-Germain. 

Ferran Torres, Pierre-Emerick Aubameyang and Adama Traore arrived to bolster the squad in January, though the latter two were on a free transfer and a loan respectively. 

Barca were linked with moves for Mbappe and Haaland. However, Mbappe is weighing up offers from Paris Saint-Germain and Real Madrid while Haaland is joining Manchester City, and Xavi has claimed there was never any chance of the Blaugrana having the financial capability to sign such players. 

"Ask me another question," he told a news conference on Saturday. "Mbappe, let him do what he wants, let him be happy.  

"We do not enter into this equation. I do not understand the question. 

"We cannot put a lot of money in. The economic situation is what it is. We did not enter the bidding of Haaland or Mbappe but that is what we have inherited. 

"There is no need to look back. You have to carry on. We have to compete and win titles again, we need to be competitive from now on. 

"The president transmits confidence to me and that we will be able to invest in our squad. We have made a plan and we will try to execute it.  

"The economic situation is serious but it is not my turn to talk about money. I'm here to talk about football. The economic problems are what they are, but let's talk about football." 

One player who has been heavily linked is Bayern Munich star Robert Lewandowski, who plundered 50 goals in all competitions in the 2021-22 campaign. 

No player across Europe's top five leagues has scored more goals than the Poland striker this season, but he has told Bayern he wishes to leave and will not be signing a new contract, with his deal ending in June 2023. 

However, LaLiga president Javier Tebas on Friday cast doubt on Barca's ability to be able to afford the 34-year-old. 

Asked about Lewandowski, Xavi said: "It is one of the possibilities that may come. He has said it himself.  

"There are some negotiations involved. It will not be easy with Bayern involved." 

One possible outgoing at Barca who could free up funds would be Frenkie de Jong. Both Manchester clubs are credited with an interest in the Netherlands international who joined from Ajax in 2019, though it has been reported the 25-year-old is in no rush to leave the Camp Nou. 

"Here we go back to talking about the economic situation," replied Xavi when pressed on the De Jong speculation.  

"He is, for me, a great player who is very capable and very dominating, he can help us a lot, but we go back to talking about money and I don't want to do that." 

Xavi hailed Barcelona for saving a season that "could have been worse" but wants improvements next term from the Blaugrana, who Ousmane Dembele could play his last game for on Sunday.

Blaugrana great Xavi was appointed in November as the successor to Ronald Koeman, with Barca languishing in ninth in LaLiga after an underwhelming start to their 2021-22 campaign.

However, Xavi has reinvigorated Barca as the Catalan giants have climbed up to second in the league, albeit 13 points behind champions Real Madrid with one game left to play.

Barca conclude their campaign at home to Villarreal, and with second place already secured Xavi praised the recovery his side has made, but urged them to improve to compete with Madrid next season.

"We have saved a situation that could have been worse," he told reporters at a pre-match news conference on Saturday. "We have gone from less to more. We have competed but it has not given us any reward. We have to win titles. 

"I don't give myself a grade because whatever is said will be criticised. We have improved a lot. I am the first to demand more from myself. From now on, we will look to improve further.

"We have to improve in every way – psychologically, physically, which we have already improved, and reinforce the squad with two players per position. And also tactically, so everyone understands our ideas."

The game against Villarreal could prove to be Dembele's last at Camp Nou as contract negotiations remain ongoing.

Bayern Munich and Chelsea are reported to be keen on the World Cup-winning winger, whose 11 LaLiga assists in 2022 is more than any other player has registered across Europe's top five leagues.

Blaugrana president Joan Laporta has reiterated his desire to keep the France international at Barca, and Xavi hailed Dembele for his efforts in the second half of the season.

"It could be the last. You have to be optimistic. He has played excellent games and when he has not been involved we have noticed," he said of the former Borussia Dortmund player.

Barca have won their last five games against Villarreal in LaLiga, and could register six wins in a row against them for the first time in the competition.

However, Xavi expects a tough task when his team host Unai Emery's side, who made it to the Champions League semi-finals this season, where they were defeated by Liverpool.

"The result will be important. I would like to see a team with good feelings, bravery and finish with the best feelings," he continued.

"Villarreal is the best team we have faced. They have a lot at stake, and are a difficult opponent. You have to have a personality that the fans come to enjoy. There will be chances and it will be a good show."

Barca have confirmed Ronald Araujo will return to the squad after recovering from a head injury that caused him to spend a night in hospital following the game against Celta Vigo on May 10.

Dominic Calvert-Lewin is reportedly finished at Everton – and he may have a chance to put himself in the shop window when his side play Arsenal in the last game of the Premier League season.

After 13 goals in Everton's 2019-20 Premier League campaign, and 16 in the 2020-21 season, the 25-year-old struggled with injuries this time around, missing three months with a fractured toe and scoring five goals in 16 league appearances.

Coming through Sheffield United's youth academy before moving to Everton in 2016, it appears unlikely Calvert-Lewin's next move will take him out of the country, with two Premier League clubs said to be leading the race.

TOP STORY – CALVERT-LEWIN SET FOR ARSENAL AUDITION

According to Football Insider, Calvert-Lewin expects Sunday's fixture to be his last appearance for the Toffees, and Arsenal are named as one of the two Premier League sides interested in making a move for the English striker.

Newcastle United are the other interested party, although Calvert-Lewin is said to have communicated to friends that his preferred landing spot would be Arsenal.

With the Arsenal futures of Alexandre Lacazette and Eddie Nketiah up in the air, the Gunners have reportedly set aside £45million to be used on a young striker in the upcoming transfer window.

ROUND-UP

– Marca reports that Real Madrid have interest in Manchester City midfielder Ilkay Gundogan if he leaves in the next transfer window, although Pep Guardiola wants to keep the German international at the club.

– Newcastle are ruling out a move for Manchester United's Jesse Lingard, unless he lowers his wage requests from £150,000 per week, according to ESPN.

– Sport reports that Barcelona have made centre-back Samuel Umtiti available to Arsenal, with a loan move more likely.

– Eurosport claims Paul Pogba will choose between Paris Saint-Germain and Juventus for his next club.

– According to football.london, 20-year-old Nottingham Forest winger Brennan Johnson has plenty of Premier League admirers, with Tottenham named as an interested party.

Title races are the best, aren't they?

Months of games, so many ups and downs, goals scored and conceded, and yet it can all still come down to the finest margins in the closing minutes of the last day.

To paraphrase Homer Simpson, the winner is showered with praise; the loser is taunted and booed until my throat is sore.

With one matchday left, the title races in both Serie A and the Premier League are going to the final 90 minutes. Milan and Manchester City have their destinies in their own hands, but Inter and Liverpool are looking to respectively pounce on any stumble.

There is the potential for exceptional drama in Italy and England, but can the Nerazzurri and the Reds have much hope of pulling off the improbable and wrestling the respective title from their rivals?

Stats Perform has taken a look at some of the more dramatic title races from recent history that show anything is possible.

Every goal matters

The Eredivisie provided about as tense a finish as you could imagine in 2006-07, with PSV Eindhoven and Ajax unsurprisingly the main characters.

A strong title defence from Ronald Koeman's PSV began with 18 wins from 21 games, and just one defeat.

However, losing four and drawing four of their next 12 games coupled with Ajax winning five of six leading into the final day meant they were neck and neck on points heading into the last game.

Despite being behind on goal difference, a tremendous effort from PSV saw them pip their rivals after an emphatic 5-1 win over Vitesse, while Ajax could only muster a 2-0 victory over Willem II, losing the title by a single goal.

When goals made no difference in LaLiga

In the same season, Real Madrid made a disappointing start in LaLiga, drawing their first game 0-0 with Villarreal at home before going on to lose seven of their first 21 league matches.

After drawing four games in a row between mid-February and mid-March, title hopes seemed to be over for Fabio Capello's men, only for nine wins in 11 games to send them into the final day level on points with Barcelona.

Barca thrashed Gimnastic 5-1 away from home to do their bit, but Madrid eased to a 3-1 win against Real Mallorca at the Santiago Bernabeu.

The Blaugrana had a significantly better goal difference of +45 compared to Madrid's +26, but that mattered not as the tie-breaker came down to head-to-head record, which was in Los Blancos' favour having beaten Barca 2-0 at home and drawn 3-3 at Camp Nou.

"Agueroooooo!"

Following Sheikh Mansour's takeover of Manchester City in 2008, the club had grown year-on-year and by the 2011-12 season, felt they were ready to mount a challenge at the top of the Premier League.

Roberto Mancini's side started well enough, winning 11 of their first 12 games, but three defeats across December and January dented hopes, while two losses and two draws in a five-game period in March and April all but killed them.

That was until five wins in a row coincided with Manchester United losing to Wigan Athletic and dramatically drawing 4-4 with Everton at Old Trafford.

City beating United on matchday 36 swung things in the Sky Blues' favour, and they went into the last day needing only a win against lowly QPR to seal it.

In typical fashion, they made it hard work for themselves, finding themselves 2-1 down heading towards the 90th minute. United had won 1-0 at Sunderland, which meant City needed two goals or they would have lost the title in agonising fashion.

An Edin Dzeko header made it 2-2, before Mario Balotelli slid in Sergio Aguero for one of the most famous goals in English football history, giving City their first top-flight title since 1969.

The ultimate last day head-to-head

It was like something out of a Hollywood film. All the previous nine LaLiga titles had been won by Clasico giants Barcelona and Real Madrid, but in 2013-14, Atletico Madrid believed they could spoil the party.

Barca were the pacesetters, winning 13 of their first 14 games, while Real Madrid were struggling after losing to both Atletico and Barca.

Diego Simeone led his team to an incredible 16 wins from their first 18 games, but a 0-0 draw with Barca made it look like it would be the tightest of run-ins.

Indeed it was, with Real coming back to the party after an 18-match unbeaten run, though back-to-back defeats to Barca and Sevilla stopped them in their tracks.

Gerardo Martino's Barca were wobbling too, losing three out of seven games between February and March, and then drawing with Getafe and Elche to give Atletico their chance on the final day.

As if it could not have been more dramatic, Atletico went into the last game three points clear, but needing a point to clinch the title, away at Barcelona.

Alexis Sanchez opened the scoring for the Blaugrana, but Diego Godin's header handed the crown to Atletico.

When six were not on the beach

You may not be as familiar with this final day, but it stands as one of the most remarkable in the history of the game.

Never mind two or three, there were six clubs that could still claim the Ligue 2 title going into the final round of matches in 2016-17.

Strasbourg, Amiens, Troyes, Lens, Brest and Nimes all in with a shout with one game remaining, all separated by three points at most.

Technically, the drama was not really with the winner of the title, but the other automatic promotion spot that was up for grabs, with Strasbourg able to hold on to top spot following a nervy 2-1 win against Bourg-Peronnas, but it was a 96th-minute strike from Emmanuel Bourgaud sealing a 2-1 win at Stade Reims for Amiens that provided unbelievable drama, taking the aptly named Unicorns from sixth to second.

I did not think I would be advising Inter and Liverpool to go into their games with an "Amiens mindset", but there we are.

Barcelona are not in a position to finance a deal for Bayern Munich star Robert Lewandowski, according to LaLiga president Javier Tebas.

Lewandowski last week confirmed that he has informed Bayern he will not be extending his contract beyond the end of next season.

The Poland international hinted he is interested in a move away from the Allianz Arena in the upcoming transfer window, rather than departing as a free agent in a year's time.

Barca are the favourites to land Europe's most prolific striker, with head coach Xavi insisting age would not be a barrier when it comes to his rebuild project.

However, uncertainty lingers over whether Barca have the financial clout to make a move as they attempt to come through an economic crisis that has hit Camp Nou hard.

And unless certain players, such as midfielder Frenkie de Jong, are sold to bring in additional funds, Tebas does not see the Lewandowski transfer being a possibility.

"The numbers are easy: if you have more than €500million losses from the past two years, you have to recover money," Tebas is quoted as saying by Spanish publication Sport.

"Lewandowski has one year left at Bayern. Between what he wants to earn and what Bayern want to take... as of today I don't see him at Barcelona. Other things must happen.

"Selling players could be enough, depending on how much they raise and what Lewandowski costs. It could be €100m plus that is saved.

"De Jong could give them that possibility, but I don't know if they are even planning to sell. To date they have not sold him."

Lewandowski has scored 50 goals in 46 games for Bayern in all competitions this season, making him the top scorer among players from Europe's top five leagues.

Next on that list is Real Madrid striker Karim Benzema with 44, followed by Paris Saint-Germain's Kylian Mbappe with 36 in 45 matches.

Mbappe had been widely expected to join Benzema at Madrid next season, but reports on Friday suggested the forward might decide to stay at PSG.

However, Tebas expects the France international to end up at the Santiago Bernabeu in the coming weeks.

"I think he'll be at Real Madrid, though one day he is white and another day he is black – he changes," Tebas said. "But yes, I think [he'll sign for Madrid].

”I have seen these twists and turns so many times – it's not unexpected, because there are always twists. 

"The feeling I have is that if he had wanted to renew he would have already done so, but I could be wrong."

Atletico Madrid president Enrique Cerezo says Antoine Griezmann is among the top three or four players in Europe and will remain with the Spanish club beyond this season.

Griezmann sealed a return to Atletico from Barcelona last August on an initial loan with an option to buy after spending just two years at Camp Nou.

He has struggled to recapture his best form with Atleti, however, having scored just eight goals in 35 appearances in all competitions.

Indeed, the France international is on a 14-game run without finding the net in LaLiga, which is one short of his longest goal drought in the competition.

Griezmann's 13 direct goal involvements in 2021-22 is the fourth most among Atletico players, meanwhile, behind Luis Suarez, Joao Felix (both 15) and Angel Correa (18).

But contrary to suggestions in the Spanish press that Atleti are reluctant to purchase the 31-year-old outright, Cerezo has made clear a deal is being worked on.

"Griezmann is our player. He has a contract with Atletico Madrid and will stay here at Atletico Madrid," he said at an event on Friday, as reported by AS.

"In my opinion, Antoine is among three or four best players in Europe."

Atletico last week announced that Suarez will depart Wanda Metropolitano at the end of the campaign.

They still have Alvaro Morata on their books, though, with the Spain international's two-year loan at Juventus coming to an end after Saturday's Serie A clash with Fiorentina.

Unlike with Griezmann, Cerezo was less assertive when it came to discussing Morata's future in the Spanish capital.

"The truth is that I don't know what will happen to him," he said. "He's our player, but I don't know what will happen. I don't know if Juve will keep him or not. We don't know."

Atleti have conceded 42 goals in 37 LaLiga games this term, which is their worst record in a single campaign since 2011-12 when Diego Simeone took over midway through.

Jan Oblak in particular has endured a difficult campaign, though Cerezo rejected suggestions that the goalkeeper could move on in the upcoming transfer window.

"There are always rumours about everything," he said. "Jan is a goalkeeper for Atletico de Madrid, and he has a contract. He may yet renew for another 10 years."

Napoli defender Kalidou Koulibaly will not be forced to stay at the club amid reports linking him with Barcelona, according to club president Aurelio De Laurentiis.

Koulibaly's contract with Luciano Spalletti's men is due to expire in June 2023, and the Blaugrana have been touted as a potential destination if he decides to end his eight-year spell with the Partenopei.

The 30-year-old has been a key figure as Napoli secured a third-place finish in Serie A this season, and they go into their final game of the campaign, against Spezia on Sunday, having conceded the joint-fewest goals in the league (31 – along with Milan) and kept the second-most clean sheets (15, Milan have kept 17).

Koulibaly fuelled speculation over his future earlier this week when he told Onze Mondial: "We'll see what happens at the end of the season."

The Senegal international did say he would not force a move to another club, though he did suggest Napoli had ended previous negotiations over a transfer by setting a high asking price, adding: "Sometimes it was too high for some clubs, and it blocked negotiations. 

"You should know that I am not a guy who likes to go to clash to get something. If I have to leave one day, I will leave cleanly rather than fight with the club." 

Speaking at a charity event in Naples, De Laurentiis said he remains keen to keep Koulibaly, but would not force the defender to stay.

"He is a symbol of Napoli, and if he wants to no longer be a symbol, he must decide," De Laurentiis said.

"We must decide. We want Koulibaly to stay, but people can't be forced to. Everyone has their own dignity and needs. 

"We respect everyone, do you understand that I [only once] forced someone to stay? The only one, who is a dear friend, is [former Napoli head coach] Walter Mazzarri, after two years he told me he wanted to leave, I told him he would stay. He did it and he gave us four years of satisfaction."

Koulibaly has featured in 26 league games for Napoli this season, with Spalletti's men conceding just 19 goals across those contests.

Tick-tock, tick-tock. It appears time will finally run out on Sunday and the Kylian Mbappe transfer saga will finally be at its end.

Paris Saint-Germain have experienced another monumental blow this season with another cruel elimination in the Champions League and Real Madrid are waiting in the wings.

According to reports, the 23-year-old will finally announce his decision on Sunday.

TOP STORY – MBAPPE TO CONFIRM DECISION ON SUNDAY  

Kylian Mbappe will announce whether he will play for Paris Saint-Germain or Real Madrid on Sunday, according to L'Equipe.

The Parisian has never hidden his admiration for LeBron James and appears set to mimic his 'The Decision' announcement from 2010.

What is for certain according to reports, Mbappe is intent on announcing the decision before the France national team meets up for camp in Clairefontaine on May 28.

While it has been recently reported a move to Real Madrid seems likelier, talks are still ongoing according to the L'Equipe report, with PSG aiming to scupper a potential move at the last minute.

ROUND-UP

– Meanwhile, France team-mate and Manchester United midfielder Paul Pogba had agreed personal terms with Manchester City, according to the Times, but backed out in fear of fan backlash and now appears likely to move abroad.

– Along with Pogba, Juventus are also hoping to further bolster their midfield stocks and sign Chelsea midfielder Jorginho, the Gazzetta dello Sport reports.

– Diario AS is reporting Paulo Dybala has ruled out a move to Tottenham once his contract with Juve expires at the end of the season.

– Kalidou Koulibaly has emerged as a target for Barcelona, who would be willing to add Miralem Pjanic as part of a package deal for Napoli, per Fichajes.