Tottenham Hotspur are preparing their opening bid for Danny Ings.
Southampton are bracing themselves for offers, as Ings wants to move, and they value the player at £20 million. However, it is expected that Spurs’ first offer will be lower than that figure and further negotiations will then open up.
Spurs are being linked with other forwards too, including Fiorentina’s Dusan Vlahovic, Napoli’s Lorenzo Insigne and Stuttgart’s Sasa Kalajdzic.
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Ings, 29, is the top target though, and Spurs aim to make their intentions known soon to get the ball rolling on a potential transfer. Until now, the Saints have not had any contact from any club over him.
Tottenham are likely to play with more tactical flexibility next season and will at times play with two forwards, so reinforcements are needed.
Carlos Vinicius is not coming back for another season and Gareth Bale is unlikely to either at this stage, despite an agreement in place for Spurs to have first shot at signing him again from Real Madrid this summer.
The club are refusing to back down on their stance over Harry Kane, with new boss Nuno Espirito Santo being assured that Kane will be part of his squad for the coming season.
Yet Spurs are beginning to detail a host of potential new forward signings - and some sources believe two new front men may yet arrive as a result of the new direction of the side.
Other options continue to open up as Sporting Director Fabio Paratici continues his method of work. He likes to register initial interest in players and then work out the situation on the back of how keen each player is to join and how likely a transfer could be.

Fabio Paratici

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It means a large list of rumours are inevitable and two new names being mentioned are Schalke pair Ozan Kabak and Matthew Hoppe.
Both players are available at a cut price this summer, on the back of Schalke’s relegation last season.
West Ham are refusing to give up on signing Jesse Lingard but will remain patient while he tries to break back in at Manchester United.
Lingard was frustrated by his lack of opportunities before joining the Hammers on loan last season but is hopeful that shoulder surgery for Marcus Rashford will give him an opportunity to prove himself to boss Ole Gunnar Solskjaer.
As a result it could be that a firm offer does not arrive until late in the transfer window, if West Ham still feel hope of a transfer is alive.
While Lingard did enjoy his time at West Ham and knows he will be guaranteed regular game time, he is also believed to have eyes on how star midfielder Declan Rice’s situation plays out, with a transfer to Chelsea possible.
Other offers are also expected for Lingard if he does become available—Leicester City have shown interest previously—so he will want to assess his options.

Jesse Lingard

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Richarlison and James Rodriguez are both looking for moves to Spain as they seek to leave Everton.
The Rafa Benitez era is beginning with a push for attacking talent on Merseyside as Demarai Gary, Andros Townsend and Dwight McNeil are all pursued but now avenues need to open up for Rodriguez and Richarlison to get the moves they are hoping for.
Richarlison has his eyes on Real Madrid while Sevilla are emerging as a possible destination for Rodriguez.
Everton are happy for Rodriguez to leave but are hopeful they can hold on to Richarlison, who they have allowed to feature for Brazil at the Olympics.
Everton are aware he would like to move, though whether a Madrid move is possible remains unclear, though they have told the forward they expect him to return to the first team with full focus once his participation in Tokyo is complete.
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