Manchester United plan to make France midfielder Paul Pogba, 28, the highest-paid player in the Premier League with a new £104m deal.
Borussia Dortmund have handed Manchester United a take-it-or-leave-it asking price of £77m plus add-ons for England winger Jadon Sancho, 21.
Paris St-Germain have made contact with Real Madrid over a potential deal for French defender Raphael Varane, 28.
Jose Mourinho wants to bring former Real Madrid and Spain centre-back Sergio Ramos, 35, to Roma.
Arsenal have opened talks with Eintracht Frankfurt over a move for Portugal striker Andre Silva, 25, who will be available for about £34m this summer.
Chelsea are set to offer France midfielder N’Golo Kante, 30, a lucrative new contract.
Leicester want to sign Celtic and Scotland midfielder Ryan Christie, 26.
Arsenal are frontrunners to sign Real Betis and Argentina midfielder Guido Rodriguez, 27.