Ruben Neves is Erik ten Hag's number one midfield target in his first transfer window as manager at Manchester United.

Neves, 25, signed for Wolves from Porto in 2017, and quickly asserted himself as a crucial cog in midfield.

United made a move for the Portugal international in the January transfer window, and were rebuffed, but they reportedly prepared to come in with a much more substantial offer this time around.

TOP STORY – RED DEVILS LAUNCH ANOTHER MOVE FOR NEVES

After United's January offer of £35million was unsuccessful, The Sun is reporting Wolves will want in the range of £50m to sell star man Neves.

Wolves have reportedly been preparing for life without Neves for some time now, and are targeting 26-year-old Sporting CP midfielder Joao Palhinha as his long-term replacement. They are also said to have strong interest in Benfica's Martim Neto, demonstrating the clear links their scouting department has with the Primeira Liga.

However, United will have stiff competition for Neves' signature, with Barcelona reportedly keen. 

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– Paris Saint Germain are open to Neymar leaving in the upcoming window, according to ESPN, with Chelsea named as a club that have interest.

– The Star is reporting Benfica have told interested parties – including United – that striker Darwin Nunez will cost £100m.

– Bayern Munich will pay £25m for Liverpool's Sadio Mane as a replacement for Robert Lewandowski, per L'Equipe.

– The Telegraph is reporting that Aston Villa will explore the possibility of signing manager Steven Gerrard's former team-mate, Luis Suarez, who is a free agent.

– Newcastle United have made enquiries about Bayer Leverkusen winger Moussa Diaby, and hope to add the France international to their attack for next season, according to The Telegraph.

Real Madrid have turned their attention to Milan forward Rafael Leao after being snubbed by Paris Saint-Germain superstar Kylian Mbappe.

The 22-year-old Portuguese winger scored 14 goals and contributed 12 assists in 42 games in all club competitions this season, after 13 goals combined in his first two campaigns in Milan.

His rapid ascension has seen him fitted with an eye-opening price tag, with ESPN reporting his release clause is at €150million, and that Madrid will offer somewhere in the range of €120m.

TOP STORY – LOS BLANCOS CLOSE IN ON MILAN'S PORTUGUESE STAR

Leao provided an assist in Milan's Champions League loss to Liverpool, scored a goal in their defeat to Atletico Madrid, and tallied three goals and six assists in the last six games of the Serie A season to seal the Scudetto.

With his lofty price tag, it is fair to assume Leao is the Spanish giants' top target in the upcoming transfer window, although he is not the only big-money signing reportedly in the works for Madrid.

ESPN is also reporting Madrid's €80m move for Monaco midfielder Aurelien Tchouameni has been held up by a tax issue, and if it is to fall through, Manchester United, Chelsea, Arsenal and Liverpool are all circling.

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– The Daily Mail is reporting Everton striker Richarlison has strong interest from Tottenham, Real Madrid and Paris Saint-Germain.

– With Burnley relegated from the Premier League, the Telegraph is reporting Everton and West Ham will compete for the services of Clarets striker Maxwel Cornet.

– According to the Evening Standard, Harry Kane no longer wishes to leave Tottenham and is now ready to open talks for a new contract.

– Chelsea have been told they will need to pay £45m to pry Marc Cucurella away from Brighton and Hove Albion, according to the Sun.

– Todofichajes is reporting Liverpool would like RB Leipzig star Christopher Nkunku to be their long-term replacement for Mohamed Salah, should the Egyptian leave the club, with his contract expiring in 2023.

As if the protracted transfer saga for Kylian Mbappe was not arduous enough, new transfer battle lines are being drawn for PSG and Real Madrid.

The need to rejuvenate Madrid's squad has been identified despite their LaLiga title win and progression to this season's Champions League final.

According to reports, however, they should prepare for not having everything their way again, with a new player in mind.

TOP STORY – PSG TO MAKE LATE PLAY FOR TCHOUAMENI    

PSG are preparing to make a late bid for Monaco's Aurelien Tchouameni in an attempt to snatch him from Real Madrid , according to Goal.

The 22-year-old Monaco star is almost certain to leave the Principality this off-season, but his destination remains unclear.

Madrid have reportedly been in talks with Monaco over a prospective transfer for over a year, but have not yet completed the deal.

Kylian Mbappe was believed to have recommended Tchouameni when he was in talks over a move to the Santiago Bernabeu himself.

Now Mbappe has decided to stay in the French capital, it has accelerated the race to sign Tchouameni.

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– Chelsea are considering a move for RB Leipzig's Christopher Nkunku, according to Goal.

– Arsenal target Tammy Abraham insists he is happy at Roma but would not rule out a move back to the Premier League, per Metro.

– In need of a striker, Tuttosport reports the Gunners are also monitoring Alvaro Morata's situation, with his loan deal at Juventus expiring this off-season.

– Tottenham are targeting Inter centre-back Alessandro Bastoni, with Manchester United also interested, according to the Gazzetta dello Sport.

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.

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– 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.

Real Madrid have set their sights on Manchester City forward Raheem Sterling after missing out on Paris Saint-Germain's Kylian Mbappe.

The Spanish giants were widely regarded as favourites to land Mbappe until a late change of heart led to him signing a three-year extension to stay in France.

Madrid and City went head to head in the Champions League semi-final, but they may find themselves talking business soon for the England international.

TOP STORY – LOS BLANCOS PREPARE BID FOR STERLING

Sterling has spent seven seasons with City, racking up 131 goals in 338 appearances in all club competitions, and has played no fewer than 46 games in any of those campaigns.

Despite this, his playing time waned in the closing stages of this season, culminating in the Champions League when he only played a combined 28 minutes across both fixtures against Madrid.

Sterling set a record at the time for the most expensive transfer of an English player when he was sold to City for £44million plus add-ons in 2015, but Madrid are not looking to overshoot that number by much, with the Daily Star reporting they will offer £50million.

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– According to Sky Sports, Sadio Mane fancies a move to Bayern Munich in the upcoming transfer window.

– The Telegraph is reporting Tottenham will sign six players, heavily investing in an attempt to convince Antonio Conte to stay.

– The Telegraph is also reporting one player high on Tottenham's wish-list is Manchester City striker Gabriel Jesus, who also has strong interest from Arsenal.

– Arsenal will try to sell as many as seven first-team players in the upcoming transfer window – with Hector Bellerin and Bernd Leno named by The Sun. The Telegraph added that Leicester City midfielder Youri Tielemans is a key target for the Gunners.

– The Times is reporting Leeds United are set to sign 21-year-old USA international Brenden Aaronson from RB Salzburg for £23m.

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.

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– 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.

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.

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– 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.

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.

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– 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.

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.

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– 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.

Manchester City's dramatic Champions League exit at the hands of Real Madrid this season is apparently cause for another raid on the transfer market.

After already wrapping up Erling Haaland's transfer from Borussia Dortmund, the midfield is the next area of business.

With veterans in the midfield likely on their way out at the Etihad Stadium at this end of this season, replacements could soon be on the way.

TOP STORY – CITY EYE PHILLIPS AS FERNANDINHO REPLACEMENT 

Manchester City have emerged as contenders for the signature of Leeds United and England midfielder Kalvin Phillips, according to the Mirror.

While Manchester United have also identified Phillips as a potential addition for their midfield, the 26-year-old has reportedly made it clear to his inner circle that he will not join Leeds' fierce rivals.

However, Phillips would appear likely to leave Leeds if they are relegated, with West Ham, Aston Villa and Newcastle United all also linked.

Fernandinho will depart City at the end of the season, while Ilkay Gundogan could follow, and the £50million-rated Phillips is a more attainable target than £100m international team-mate Declan Rice.

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– According to Bild, Paris Saint-Germain are prepared to move on a deal for Liverpool's Sadio Mane amid reports he is stalling on a renewal of his contract, which expires in 2023.

– Incoming Manchester United boss Erik ten Hag has added Ajax's Lisandro Martinez to the list of players he wants to bring to Old Trafford, the Telegraph is reporting.

– United have also shown renewed interest in Lazio and Serbia midfielder Sergej Milinkovic-Savic, per Calciomercato.

– Chelsea want to sign Milan captain Alessio Romagnoli on a free transfer when his contract expires at the end of this season, Mundo Deportivo reports.

Lionel Messi's much-publicised move to Paris Saint-Germain has not gone as planned.

Messi's departure from Barcelona to join Kylian Mbappe and Neymar has not translated into European silverware despite lofty expectations in the French capital.

While the 34-year-old's future at PSG might be in doubt, he reportedly appears to be setting himself up for life post-football.

TOP STORY – MESSI TO BUY INTO INTER MIAMI   

Messi will acquire 35 per cent of shares in Inter Miami and the join the MLS franchise when his contract expires at PSG, according to DIRECTV.

The Argentina international made a very public and emotional departure from Barcelona last year, before signing a two-year deal at PSG.

Despite six goals and 13 assists in 25 Ligue 1 appearances this season, the seven-time Ballon d'Or winner has not propelled PSG to European success.

While Messi has previously confirmed his desire to play in the MLS and live in the United States, it will reportedly eventuate after his deal expires at the end of the 2022-23 season.

However, Sport has disputed the report, saying Messi's camp insist "the player has not defined his future".

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– The Mirror is reporting 20-year-old Ajax defender Jurrien Timber is a target for Manchester United, with talks already believed to have taken place over his transfer.

– Juventus have offered Paul Pogba, who will be available on a free transfer when his United deal expires, a three-year-deal and a €7.5million annual salary, according to Goal.

– In further anticipated player turnover at Old Trafford, Roma coach Jose Mourinho wants to bring in 33-year-old Nemanja Matic on a free transfer, per Calciomercato.

– Manchester City are preparing a £30m move for Brighton and Hove Albion's Marc Cucurella, the Daily Mail reports.

Barcelona are reportedly in the box seat to land Leeds United winger Raphinha in the next transfer window.

Raphinha, 25, is believed to be finished with Leeds, regardless of if they remain in the Premier League for next season.

After a season where he has so far scored 10 goals and provided three assists in 34 Premier League appearances – including a goal away at Stamford Bridge – the Brazilian international is said to have his selection from some of the world's best clubs.

TOP STORY – BARCA LEAD RACE FOR LEEDS' RAPHINHA

According to 90min, Raphinha favours a move to Barcelona if all things are equal, but the Spanish giants will have plenty of competition for his services.

If Leeds are relegated to the Championship, a release clause in Raphinha's contract will mean he can be had for £25million, although it could be double that – or more – if the Whites retain their Premier League status.

Vying with Barca will reportedly be West Ham, who supposedly made a bid in the January window, as well as Newcastle United, Chelsea, Liverpool and Paris Saint-Germain.

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– The Daily Mail is reporting Ilkay Gundogan will be allowed to leave Manchester City in the upcoming transfer window, with one year remaining on his deal.

– According to The Guardian, Chelsea have entered the Robert Lewandowski sweepstakes, although he is believed to be destined for Barcelona.

– Newcastle will test the waters to see if Jose Mourinho could be lured away from Roma, according to Marca.

– Marca also reports that Kylian Mbappe has agreed to a five-year deal with Real Madrid, although The Athletic insists no paperwork has been signed and PSG still hope to retain the France star.

– Bayern Munich are showing interest in Barcelona's Ousmane Dembele ahead of his contract expiring in a month's time, per Sky Sports.

Another Manchester United rebuild could potentially benefit Newcastle United as they seek to flex their financial muscle.

The recent takeover at Newcastle will make them active players in the transfer market, while Erik ten Hag's imminent arrival in Manchester will also likely create player turnover.

Reports suggest Ten Hag's rebuild at Old Trafford does not only have consequences for outfield players, however.

TOP STORY – NEWCASTLE TO SWOOP FOR HENDERSON  

Newcastle United's interest in Dean Henderson has ramped up, according to the Mirror.

Reports suggest Magpies boss Eddie Howe, who wanted Henderson on loan in January, sees him as the ideal replacement for Martin Dubravka.

Meanwhile, the 25-year-old goalkeeper is understood to be ready to leave unless Ten Hag can guarantee him the number one spot ahead of David de Gea.

Newcastle have now guaranteed their Premier League status but have also conceded 61 goals this season, which is more than relegation-threatened Everton and Burnley.

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- The Mirror is reporting Juventus will hold fresh talks with the representatives of Manchester United and France midfielder Paul Pogba.

- The Bianconeri are also interested in 24-year-old Arsenal centre-back Gabriel, according to Tuttosport.

- Newcastle are interested in Reims striker Hugo Ekitike, but Borussia Dortmund are also keen on him as a replacement for Erling Haaland, per Fabrizio Romano.

- Paris Saint-Germain boss Mauricio Pochettino is set to met with the club's president Nasser Al-Khelaifi amid speculation over his future, Marca reports.

Manchester United's midfield has long been an area of dysfunction, even in relative terms at Old Trafford.

The Red Devils have not been able to find balance with the likes of Paul Pogba, Nemanja Matic, Scott McTominay and Fred.

As a result, Erik ten Hag's rebuild at United could mean a big-name signing to rejuvenate their play in the centre of the pitch.

TOP STORY – KANTE TARGETED BY 

New Manchester United boss Erik ten Hag wants N'Golo Kante to form the basis of his rebuild at Old Trafford, according to the Mirror.

The 31-year-old has one year left on his contract at Chelsea and Ten Hag is reportedly confident in Kante's sustained ability to perform at the highest level.

Kante is believed to be an attainable target if Todd Boehly's takeover at Stamford Bridge is rubber-stamped, giving Thomas Tuchel a sizeable transfer budget to work with.

United are no guarantee to even play in the Europa League, sitting three points ahead of West Ham, who have a game in hand.

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- The Sun is reporting Frenkie de Jong is prepared to waive €7million of unpaid wages by Barcelona in order to move to Manchester City.

- Arsenal have agreed on a fee of up to €25m with Bologna for Scotland international Aaron Hickey, according to Calciomercato.

- Robert Lewandowski is set to leave Bayern Munich and join Barcelona on a three-year deal, the Sun reports.

- Ousmane Dembele might be moving in the other direction to join Bayern when his contract expires at the end of the season, per Sky Sports.

England midfielder Kalvin Phillips is reportedly on his way out of Leeds United, with Manchester United, Aston Villa and West Ham said to be the parties most interested in prying him away.

Phillips, 26, has been with Leeds since 2010, but Football Insider has reported he has no interest in remaining with the club next season, even if they remain in the Premier League.

The tough midfielder followed in the footsteps of Wilfried Zaha and Jack Butland as the only English players in the 21st century to earn a senior cap while having never played in any country's top division, and confirmed his class at Euro 2020, starting every game and earning the title of England's 2020-21 Men's Player of the Year.

TOP STORY – PHILLIPS GETS READY FOR EXCITING NEW CHAPTER

Believed to be valued at £60million, this will be the first time in Phillips' career that he has a chance to shape his own future and pick a situation he feels can elevate him into the conversation of the world's top midfielders.

There will be a Paul Pogba-sized hole in the centre of United's line-up, Villa have signalled their intent with their move for Philippe Coutinho, and David Moyes reportedly has visions of owning the English centre-mid pairing of Phillips and Declan Rice – or replacing the latter if they cannot retain his services through upcoming the transfer window.

Phillips missed four months of this season – from December to March – with a serious hamstring injury, restricting him to just one goal and one assist from 21 club appearances across the Premier League and Carabao Cup.

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– Newcastle have made Everton striker Dominic Calvert-Lewin a priority target in the upcoming transfer window, according to the Telegraph.

– Fichajes is reporting Bayern Munich have entered the race for Paul Pogba, while The Mirror claims Juventus are confident about the Frenchman returning to his former Italian club.

– According to Give Me Sport, Chelsea are looking to bring in Sevilla's Jules Kounde to replace outgoing defenders Antonio Rudiger and Andreas Christensen.

– Marca is reporting some of the world's biggest clubs, including Atletico Madrid, Juventus, Arsenal and Milan are chasing 19-year-old Racing striker Charly Alcaraz.

– The Athletic claims that if Raheem Sterling is to leave Manchester City in the upcoming transfer window, it will not be to Premier League clubs Arsenal or Tottenham, instead favouring one of Europe's top teams in Champions League contention.