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It remains to be seen if a club will test Liverpool’s resolve to keep £25m-rated goalkeeper Caoimhin Kelleher, who is desperate to become a No 1 after a long stint as Alisson’s deputy.

More on The Atheltic's DealSheet below

Chelsea are highly motivated to offload Romelu Lukaku, Kepa Arrizabalaga and Malang Sarr, while Armando Broja, Cesare Casadei, David Datro Fofana and Trevoh Chalobah could also depart.

Connor Gallagher’s future is also up in the air, with Atletico one club known to be interested.

More on The Atheltic's DealSheet below

As reported in The Athleic's DealSheet, Arsenal are interested in a left-sided defender, a central midfielder and a wider player.

If the north London side are to sign a wide player, Nico Williams would be Arteta’s preference.

But, how good is the 21-year-old?

More on the Spaniard below

Rafa Marin has joined Napoli from Real Madrid.

As previously reported by The Athletic the Italian club will pay an initial fee of €11million to secure Marin’s services, with an option to pay an additional €10m during the 2024-2025 season to confirm Napoli’s long-term ownership of the player.

However, if Napoli choose not to exercise this option, Madrid will retain a buyback clause to re-sign Marin for €25m in 2025 and 2026, increasing to €35m in 2027.

The 22-year-old is set to play under new head coach Antonio Conte, who has spoken to Carlo Ancelotti about the centre-back.

"Real Madrid wishes him and his family good luck in this new stage of his life," the club said in a statement.

Besiktas are in talks to sign Lazio striker Ciro Immobile.

The discussions are centred on the transfer fee that will be paid by Besiktas, which is set to be in the region of €2million ($2.2m). Talks are also focussed on the contract length for the 34-year-old, with a two- or three-year deal to be finalised.

Immobile, who has two years left on his Lazio contract, will earn approximately €1m ($1.1m) more in his annual salary if the deal is completed.

The Italy international joined Lazio in 2016 and became captain in 2021. He previously played for Juventus, Borussia Dortmund and Sevilla.

With 207 goals in 340 games for Lazio, Immobile is their all-time top scorer, having also won the Italian Super Cup twice during his eight years at the Stadio Olimpico.

Immobile saw a slight dip in form during the 2023-24 season, registering only 11 goals in 43 games, with just seven of those strikes in Serie A.

Besiktas, who appointed Giovanni van Bronckhorst as their new manager in June, have already completed the signings of defender Gabriel Paulista from Atletico Madrid, Portuguese forward Rafa from Benfica and Libya international midfielder Al-Musrati from Braga.

Asked about a possible exit for Immobile earlier today, Lazio sporting director Angelo said: "Immobile hasn't asked to leave for nothing, I've heard that he would like a transfer.

"We haven't shown anyone the door, those who have left have done so of their own free will: should this hypothesis occur, it would be down to the player."

Besiktas have been approached for comment.

Newcastle United Women have confirmed the signing of England international Demi Stokes.

Stokes, 32, was a free agent having left Manchester City following the expiry of her contract at the end of June.

The defender, who has been capped 69 times, was part of the England team that won the European Championship in 2022. She was also a member of the Team GB squad for the Tokyo Olympic Games in 2021.

More details below

Millwall have confirmed the permanent signing of Japhet Tanganga on a long-term contract.

The Athletic reported last Saturday that the former Tottenham Hotspur defender agreed a two-year deal at the Championship side, with the option of a further 12 months.

Tanganga returns to Millwall having spent the second half of last season on loan in east London. His contract at Spurs expired at the end of June.

He said: "I felt a level of love (last season) that a lot of footballers would want to feel, being awarded for your performances and stuff like that.

"Now I'm here permanently and I look forward to seeing you guys at the Den and I hope we can do a lot more than what we achieved last season."

The 25-year-old had endured a difficult start to the 2023-24 campaign, having had an unsuccessful spell with German side Augsburg in the opening six months which saw him fail to make an appearance.

Tanganga, however, became a regular for Millwall after his arrival, starting 17 of their final 19 games and helping the team secure a 13th-placed finish.

Liverpool are set to complete the signing of England Under-16 international Rio Ngumoha from Chelsea.

The 15-year-old attacker’s move to Merseyside is subject to Premier League approval.

Ngumoha is expected to initially link up with Liverpool Under-18s but he will not be able to train or play until the paperwork is processed.

Manchester United posted a £71.4million ($91.4m) net loss for the three months ended March 31, 2024.

Although there are still three months to account for in 2023-24 — the three months ended June 30, 2024 — United are sailing close to the wind when it comes to the Premier League’s profitability and sustainability rules (PSR).

Pre-tax losses are the starting point for PSR calculations. From their published figures, United lost £89.2m before tax during 2023-24 up until March, meaning their total loss over last season’s three-year PSR cycle currently stands at £271.4m.

The Premier League’s financial regulations allow clubs to incur a financial loss of £105m over a three-year period, at an average of £35m per year, and on the proviso that £90m is covered by by secure funding from the owners. Without the owner-secured funding, the three-year losses allowed are £15m.

Read more from Dan Sheldon and Mark Critchley below

Aston Villa have made a move to re-sign Jaden Philogene from Hull City by activating a matching rights clause they negotiated in the deal that saw him sold to the Championship club last summer.

After Hull received an offer from Ipswich Town worth £18milllion, the 2023 agreement provided Villa with 72 hours to exercise their option.

Villa have chosen to do this and the figure will be reduced by 30 per cent because of a sell-on clause that was also placed in the terms that took Philogene to Hull.

Personal terms were pre-agreed when the 22-year-old winger left Villa for the MKM Stadium.

If Hull receive higher bids from other clubs, Villa must choose whether to remain in the process for a player their manager Unai Emery is now prioritising in this market.

Ipswich continue to pursue Philogene — as do Crystal Palace, Everton and West Ham United.

AC Milan have enquired about signing Fulham defender Ibane Bowat.

The 21-year-old would initially join the club's newly established B team, Milan Futuro, who are set to play in the third tier of Italian football, with a view to also working with the first team.

Bowat, a left-sided centre-back, caught the eye of Milan while on loan at Austrian top division side TSV Hartberg last season, where he made 34 appearances in all competitions. This was his second loan international loan, having spent the second half of the 2022-23 season in the Dutch second tier with FC Den Bosch.

He is yet to make his senior debut with Fulham, but he has trained regularly with the first team under Marco Silva.

He has a year remaining on his current deal at Fulham, with a club option to extend by a further year.

He joined Fulham in 2017 and is a Scotland under-21 international.

Napoli have completed the signing of Leonardo Spinazzola following the defender’s contract with Roma expiring.

Spinazzola, 31, has signed a two-year deal that will keep him at Napoli until 2026.

The versatile defender joined Roma from Juventus in 2019. He made 151 appearances for Roma, scoring seven goals, providing 21 assists and helping them to win the Conference League in 2022.

Spinazzola has also made 24 appearances for the Italy national team.

He was a standout member of the Euro 2020 squad as Italy won their second such title and their first in 53 years. The defender played five times for Italy before suffering an Achilles injury in their quarter-final.

During his career, Spinazzola has been deployed in several roles including as a full-back, wing-back, centre-back, central midfielder, and winger.

Bayern Munich have reached an agreement to sign Joao Palhinha from Fulham.

The midfielder, who played four times for Portugal at Euro 2024 as they reached the quarter-finals, was close to completing the move last summer before the deal fell through, but a transfer worth €51million (£43.1m, $54.9m) plus €5m in add-ons has now been agreed.

He has starred for Fulham in the past two seasons having joined from Sporting Lisbon in 2022, and with Vincent Kompany the new head coach at the German giants, who missed out on silverware last season, Palhinha looks set to become an integral member of his midfield.

Here, we take a look at what Bayern can expect from Palhinha and where he will fit in.

Riccardo Calafiori’s performances for Italy caught the eye at the European Championship, but his displays will not have come as a surprise to Arsenal boss Mikel Arteta.

Arteta is a big fan of Calafiori’s and the Bologna player is his primary defensive target as Arsenal look to strengthen what was already the Premier League’s meanest back line last season.

The 22-year-old is left-footed and can play at left-back or centre-back and can operate as an inverted full-back — a position Arteta has embraced in his formation in recent seasons.

With Italy now out of the Euros and Arteta and some of the players back from their summer holidays, the manager will hope to press ahead with the signing, though he may need to convince others within the club that the deal represents good business.

It is likely a player will need to be sold, but it is unclear whether this would be before or after the potential acquisition of Calafiori. Jakub Kiwior and Oleksandr Zinchenko are the most obvious candidates, with the former looking more plausible at present because — despite his popularity at Arsenal — the Poland international appears to be generating more interest, particularly from Italy.