Bayern Munich are looking to sign West Ham’s England international Declan Rice, 24, as the perfect defensive midfielder for them, but know they face competition from Arsenal for his signature. Meanwhile, Arsenal are pursuing Manchester City captain and 32-year-old Germany midfielder Ilkay Gundogan, who is out of contract this summer. Manchester United are in talks to sign Brazil forward Neymar, 31, from Paris St-Germain and are also aiming to complete a deal for Napoli’s 26-year-old South Korea defender Kim Min-jae, who is also wanted by PSG. Barcelona are looking to sign Portugal midfielder Ruben Neves, 26, from Wolves this summer, but the move depends on whether Spain forward Ansu Fati, 20, leaves Barca. If Arsenal do not sign Rice, they have lined up Wolves’ Neves, Real Sociedad’s Spain midfielder Martin Zubimendi, 24, and Brighton’s Ecuador midfielder Moises Caicedo, 21, as alternatives. Switzerland midfielder Granit Xhaka, 30, says his Arsenal future will be decided before their final game of the season and the Gunners are in advanced talks with Bayer Leverkusen over a £13m move. AC Milan have made Arsenal’s American striker Folarin Balogun, 21, their top transfer target after he impressed on loan at Reims this season, but they face competition from RB Leipzig. Brazil forward Vinicius Jr, 22, has no plans to leave Real Madrid despite being subjected to more racist abuse from rival fans. Liverpool have joined the long list of clubs interested in Crystal Palace’s 22-year-old England defender Marc Guehi and are close to agreeing terms with 24-year-old Brighton and Argentina midfielder Alexis Mac Allister. Manchester City also want to sign World Cup winner Mac Allister and Manchester United are willing to let 27-year-old France forward Anthony Martial leave. Bayern Munich have told Manchester United they must pay £22m to sign on-loan Austria midfielder Marcel Sabitzer, 29, on a permanent deal this summer. Nottingham Forest are keen to keep hold of Costa Rica goalkeeper Keylor Navas, 36, and Brazil defender Renan Lodi, 24, who are on loan from Paris St-Germain and Atletico Madrid respectively and are interested in Monza’s 25-year-old Italian goalkeeper Michele di Gregorio. Tottenham face paying Feyenoord more than £6m in compensation to make Arne Slot their new coach and appoint two of his assistants.