Chelsea have been linked with a move for Eden Hazard this week, who is also being targeted by a number of top European clubs.
Lille are reportedly unwilling to sell their prize asset however - at least until summer, when they would prepared to sell for £30m.
Meanwhile, negotiations with Gary Cahill are progressing, while Josh McEachran looks set to go out on loan to Swansea City.
Kenny Dalglish has been linked with a move for Wilfried Zaha, although Crystal Palace are unlikely to let the talented youngster go.
Palace are desperate for the England U19 international, with the club on the verge of reaching the Carling Cup final at Wembley Stadium.
But if the Eagles fail to reach the last two, they may be prepared to cash in on a player also attracting interest from United and Newcastle.
Steve Kean has insisted Christopher Samba is not for sale in light of the defender announcing his intention to leave Blackburn this month.
But Harry Redknapp is a known admirer, with the Tottenham manager keen to beat QPR and PSG in the race for Samba with a £7.5m offer.
Sir Alex Ferguson is reluctant to spend in January, especially with Tom Cleverly gaining fitness and Paul Scholes returning to Old Trafford.
As such, the focus has been on those leaving the club - with Darron Gibson set to join Everton this week and Newcastle targeting Ravel Morrison.
Roberto Mancini is struggling to shift out Carlos Tevez, Wayne Bridge and Nedum Onouhua in order to free up the space to bring in new additions.
Tevez's move to AC Milan has collapsed, but Mancini remains confident the club can find a buyer, with PSG and Inter Milan especially interested.
Having signed Alex Oxlade-Chamberlain from Southampton in the summer, Arsene Wenger is targeting another Saints player - defender Luke Shaw.
Wenger continues to be linked with moves for Salomon Kalou and Eric Abidal, but is prepared to wait until summer when both could be available for free.
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