The transfer window opens in early January, and speculation is heating up about potential deals. Check out the latest gossip below, and see all official deals here.

TOP STORY: Kone to snub United and Milan

Borussia Monchengladbach are close to signing Kouadio Kone from Toulouse, according to Italian football journalist Fabrizio Romano.

The 19-year-old was only yesterday linked with Manchester United, AC Milan and Leeds United, but Romano believes a move to Monchengladbach is just “one step away.”

Toulouse are believed to have accepted a bid of €9 million, while personal terms are also supposed to have been agreed. Milan are rumoured to have offered just €5m plus add-ons in comparison, but Toulouse have now agreed a deal closer to the €10m they were after.

The deal is believed to be for five and half years, and he’ll link up with a number of players to have played in the French league, including Marcus Thuram and Alassane Plea.

Kone has played 17 times this season and helped Toulouse to second place in Ligue 2. He is a powerful box-to-box player described by many as a similar to Paul Pogba.

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West Ham want King move

West Ham United are in the market for a striker following Sebastien Haller’s move to Ajax nearing completion on Thursday, and Joshua King is said to be top of David Moyes’ list, according to The Sun.

Moyes attempted to capture the Bournemouth striker in the summer, but the Cherries rejected the Hammers’ bid of £13m.

West Ham still value King around that price, but they may have to search behind the couch to find some more pennies. Newcastle United and West Bromwich Albion are also interested in King’s services, which is driving up his value.

Newcastle and West Brom are said to be willing to pay around £15m, which is more than West Ham owner David Sullivan is willing to offer.

However, now that Haller has completed his move, that gives West Ham not only more of an incentive to fill his shoes, but also some money to help them do it.

King is out of contract at the end of the season, but Bournemouth are still unwilling to let him go for cheap this month.

Atletico eye Dembele as Costa replacement

Atletico Madrid are on the hunt for a new striker after having terminated Diego Costa‘s contract, and the club are keen to land Moussa Dembele from Lyon, according to L’Equipe.

Dembele has only just returned from an arm injury and despite finishing the last two seasons as the club’s top scorer, he is open to a move away from France, says the report. He has scored just once this season, and has started six games.

Madrid have registered their interest in the last couple of days. Dembele is under contract at Lyon until 2023, but is said to be keen on a move to the Spanish capital to join Atletico.

West Ham are also said to be interested, though they’re likely to be linked with every available striker given the aforementioned departure of Haller.

Lyon are reluctant to sell anyone in January, but could be persuaded to cash in while Dembele is out of form.

Tap-ins

Nice are hoping to land Mamadou Sakho as their second defensive signing of the January transfer window following the arrival of William Saliba on loan from Arsenal, according to Nice Matin in France. The 30-year-old has made just four appearances this season after four campaigns at Crystal Palace, and Eagles’ boss Roy Hodgson is keen to reduce the age of his squad, while also freeing up some budget to reinforce it.

– Manchester United goalkeeper Sergio Romero has apparently been saying his goodbyes to his Manchester United teammates ahead of a move in January, according to the Manchester Evening News. Romero hasn’t been training at Carrington this month and it’s reported that the goalkeeper, who’s out of contract in the summer, has agreed a move to Boca Juniors.