The <a href="https://www.thenationalnews.com/tags/transfer-news/">transfer rumour mill</a> is in full swing with daily stories of players coming and going. With just a few weeks remaining, we bring you the best transfer gossip and the likelihood of those transfer stories materialising. Saudi Arabian side Al Nassr are close to signing Barcelona centre-back Clement Lenglet, <a href="https://theathletic.com/live-blogs/transfer-news-live-latest-updates/p1gbsmRBiOat/HTZM61SiLKs3/" target="_blank">according to <i>The Athletic</i></a>. It is reported that the 28-year-old France international is likely to join Cristiano Ronaldo and Sadio Mane at the Saudi Pro League club, with Lenglet believed to have been on their radar throughout the transfer window. He made 26 appearances in the Premier League while on loan at Tottenham Hotspur last season. Napoli striker Victor Osimhen is close to signing a new deal at the Diego Armando Maradona Stadium, <a href="https://twitter.com/NicoSchira/status/1691108257979305984?s=20" target="_blank">reports Italian journalist Nicolo Schira</a>. Osimhen, who has been on the radar of Paris Saint-Germain as well as clubs in Saudi Arabia and the Premier League, is reported to be set to become the highest earner in the club's history after his representatives reached an agreement in principle with the Serie A side. Chelsea are set to beat Liverpool to the signing of Romeo Lavia, <a href="https://theathletic.com/live-blogs/transfer-news-live-latest-updates/p1gbsmRBiOat/QCl7ksop1Hpy/" target="_blank">understands <i>The Athletic</i>’s David Ornstein</a>. After the two sides went head-to-head for the signature of Moises Caicedo, it is reported that the <i>Blues</i> are also the preferred destination of the 19-year-old Southampton midfielder, with talks over a transfer that includes a £50 million initial total plus further add-ons. Bayern Munich have changed their stance on the transfer availability of Benjamin Pavard, <a href="https://twitter.com/cfbayern/status/1691087673572589570?s=20" target="_blank">reveals <i>Bild</i>’s Christian Falk</a>. After missing out on a move to sign Kyle Walker, the latest reports indicate that Bayern are now looking to keep Pavard as part of Thomas Tuchel’s squad despite interest from Premier League side Manchester United, who are still attempting to sign him. Manchester City are ready to increase their offer as they look to sign West Ham’s Lucas Paqueta, <a href="https://www.dailymail.co.uk/sport/football/article-12405599/Man-City-make-improved-offer-Lucas-Paqueta-seeing-70m-bid-rejected-West-Ham-Brazilian-wants-join-champions.html?ito=social-twitter_dailymailsport" target="_blank">reports the <i>Daily Mail</i></a>. City previously had a £70m approach rejected by the <i>Hammers</i>, but they are now set to improve their bid by an extra £10m. The Brazilian midfielder is believed to have an £85m release clause in his contract that is set to activate next summer. Barcelona can only sign Joao Felix if they sell one of their forwards, <a href="https://www.sport.es/es/noticias/barca/joao-felix-vendra-barca-hay-90959290" target="_blank">understands Sport</a>. The Spanish champions are open to moving on both Ferran Torres and Ansu Fati, but with neither player pushing for a move away from the Catalan club, there looks to be difficulty in any move for Felix, whom Atletico Madrid aren’t currently open to allowing to leave on a loan deal. A deal will be hard to conclude for Aurelien Tchouameni despite interest from Liverpool, <a href="https://theathletic.com/live-blogs/transfer-news-live-latest-updates/p1gbsmRBiOat/Z8LgPS55hovN/" target="_blank">reports <i>The Athletic</i></a>. The Reds are reported to be keen on the Real Madrid star, but the current stance is that he isn’t currently looking to leave the Santiago Bernabeu, while Carlo Ancelotti is still looking to include him as part of the first team squad for the season.