Chelsea want as much as £70m for England midfielder Mason Mount, 24, despite him entering the final year of his contract.
Mount is interested in joining Bayern Munich and being reunited with his former Chelsea manager Thomas Tuchel.
West Ham United’s Declan Rice, 24, is not a target for Bayern and they did not hold a meeting with the England midfielder’s representatives last week.
Saudi Arabian club Al Hilal have offered to make Paris St-Germain’s Argentina forward Lionel Messi, 35, the world’s highest-paid player.
Major League Soccer club Inter Miami are hopeful of signing Messi and Barcelona’s Spain midfielder Sergio Busquets, 34, next season.
Tottenham and England striker Harry Kane, 29, remains Manchester United’s top striker target but Ajax’s Ghana forward Mohammed Kudus, 22, and Benfica and Portugal’s Goncalo Ramos, 21, are among their other options.
Manchester United’s hopes of signing Netherlands midfielder Frenkie de Jong, 25, could be boosted by Barcelona’s pursuit of Manchester City’s Germany midfielder Ilkay Gundogan, 32.
Gundogan’s agent has denied the Manchester City captain has made a decision on his future, although he is “open” to a move away.
Burnley boss Vincent Kompany, 36, has emerged as a leading contender for Tottenham Hotspur as they seek a successor to Antonio Conte.
West Ham are likely to part company with manager David Moyes at the end of the season, regardless of whether the club avoids relegation.
Leeds United could turn to former Crystal Palace manager Patrick Vieira in the summer if Spanish boss Javi Gracia – appointed as Jesse Marsch’s successor until the end of the season – does not stay on.
Manchester City’s Spain defender Aymeric Laporte, 28, is a target for Paris St-Germain.
Chelsea and Tottenham are set to battle to sign Inter Milan and Italy defender Alessandro Bastoni, 23, this summer.
Spurs may look to make the loan deal for Barcelona and France defender Clement Lenglet, 27, a permanent deal for around 14m euros (£12.3m), with the centre-back no longer in Barcelona’s plans.
Arsenal will try to sign Barcelona and Spain defender Eric Garcia, 22, again in the summer after being rejected by the player in the January transfer window.
Manchester City and Paris St-Germain have made initial bids for Hajduk Split and Croatia defender Luka Vuskovic, 16, but the Croatian side are in no rush to agree a deal because they know a host of clubs across Europe are interested.
Brighton’s 18-year-old Republic of Ireland striker Evan Ferguson wants to continue his development with the Seagulls, despite interest from several Premier League clubs.
Several Premier League teams are interested in Barcelona’s Denmark centre-back Andreas Christensen, 26.
Barcelona’s 20-year-old Spain forward Ansu Fati remains keen to succeed at the La Liga club despite his lack of playing time.
Spanish goalkeeper David de Gea, 32, says he is still happy at Manchester United as talks over a new deal at the club continue.
Leeds United and Spain forward Rodrigo Moreno, 32, could leave the club this summer if they are relegated.
France forward Olivier Giroud, 36, is set to sign a new deal with AC Milan that will run until 2024.
AC Milan have been offered Guinea midfielder Naby Keita, 28, ahead of his exit from Liverpool this summer when his contract expires.
Jose Mourinho has told Roma he wants to honour his contract, which runs until 2024. There had been rumours the Portuguese boss would leave the club amid interest from Paris St-Germain.