It's go time, as the January transfer window is open. Find out when it closes across Europe, view the latest transfers as they happen and keep up to date with the newest gossip below.

TOP STORY: Tottenham eye shock move for Giroud

Tottenham need a new striker before the transfer window slams shut tomorrow, but chairman Daniel Levy has reportedly only given Jose Mourinho £10m to spend.

That presents a problem in the chase for Real Sociedad striker Willian Jose who, sources have told ESPN, is pushing for a move to London but has a €70m buyout clause in his contract. PSV Eindhoven forward Steven Bergwijn is set to sign, but he's more of a winger than a striker so that leaves former Arsenal man Olivier Giroud on the list.

Giroud has been seeking an exit from Chelsea as he hasn't been getting much playing time and has been closing on a move to Inter Milan. However, Di Marzio claims that Tottenham are ready to offer the Frenchman an 18-month loan deal to play as backup to the injured Harry Kane.

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09.35 GMT: Tottenham full-back Kyle Walker-Peters is set to move on loan to Southampton, says Sky Sports.

Crystal Palace were keen, but Southampton moved quicker to tie him down to a season-long loan.

09.24 GMT: Bayern Munich CEO Karl-Heinz Rummenigge has said he will hold talks with several players who have entered the final 18 months of their contracts at the Allianz Arena.

Thomas Muller, Manuel Neuer, Thiago Alcantara, Javi Martinez, Jerome Boateng and David Alaba are all under contract until 2021 and have yet to agree to new deals.

"We will now at some point hold talks and listen to what they want to do in the future. And then will make decisions," Rummenigge told Munich outlets Munchener Merkur and TZ. "They all have rendered great service to the club. We'll hold those talks with great sensibility."

While Martinez and Boateng could leave the club in the summer, and Bayern are willing to let Thiago leave if the price is right, the other three -- Neuer, Muller and Alaba -- could remain at the Allianz.

However, SportBild reported that Muller has yet to decide whether he will stay on at Bayern with reported interest from both Serie A and Premier League making the in-form forward consider his options. "I won't comment on this now. You won't get a quote from me," the 30-year-old told the outlet when questioned about his future.

08.50 GMT: Sevilla have reached a preliminary agreement with AC Milan to sign Spanish winger Suso, Cadena Cope reports.

According to the Spanish radio station, Suso will join on loan until June 2021 with a €20m purchase option included in the deal.

Suso, who has scored one goal in 16 league appearances for the Rossoneri, will undergo a medical today before putting pen to paper on his contract.

08.20 GMT: ICYMI - Manchester United have enquired about signing Ivan Rakitic from Barcelona, sources have told ESPN.

United are looking at options to bolster Ole Gunnar Solskjaer's threadbare squad ahead of Friday's transfer deadline and have been made aware of Rakitic's availability.

However, an agreement is not thought to be close and Rakitic's desire to keep his family in Spain is another potential stumbling block.

08.00 GMT: Manchester United have made a breakthrough in their bid to sign Sporting Lisbon midfielder Bruno Fernandes and a deal is close to being finalised, sources have told ESPN.

United are set to seal a deal worth an initial £46.6 million for Fernandes with another £8.5m in add-ons if certain targets are met, including Champions League qualifications and appearances. The deal would also include another £12.7m in add-on relating to individual achievements by the player.

United are confident the Portugal international will now move to Old Trafford before Friday's transfer deadline, subject to a medical.

Barcelona had also been interested in Fernandes, but they appear to have been beaten to the Portugal international by United and that have had a knock-on effect. The negotiations between Barca and Valencia for striker Rodrigo are on the verge of collapse, sources close to the Catalan club have told ESPN.

The talks between the La Liga sides intensified on Tuesday in a complicated deal that would have also involved the transfer of Sporting Lisbon midfielder Fernandes. In that scenario, Barcelona would have signed Fernandes and loaned him to Valencia for the rest of the season, with Rodrigo then arriving from the Mestalla to Camp Nou. The deal -- orchestrated by agent Jorge Mendes -- now seems impossible.

PAPER TALK (by Richard Edwards)

Bayern enter race for Lemar

Things haven't gone according to plan since Thomas Lemar's move to Atletico Madrid, and the France international has been linked with moves to all three of Chelsea, Tottenham and Arsenal this month. And, according to France Football, Bayern Munich have thrown their hat into the ring.

The report notes the Bavarians' long-term interest in Leroy Sane, but adds that a deal for the Manchester City winger is still far from complete. And the inconsistency of Serge Gnabry and fragility of Kingsley Coman leave Bayern in need of wide attacking threats.

The sticking point, as is so often the case in such matters, will be price. Los Rojiblancos are said to demand €60 million for Lemar, a price Bayern are unwilling to play.

Will that asking price come down as the minutes tick down to the close of the January transfer window?

Barca eye Ajax's Tadic after Rodrigo deal falters

Barcelona will turn their attention to Ajax's Serbian star Dusan Tadic in a bid to boost their striking options, following the collapse of their deal for Valencia striker Rodrigo Moreno.

The Valencia man had been widely expected to make the switch to the Nou Camp but sources told ESPN that the deal fell through after makeweight Bruno Fernandes' breakthrough with Manchester United.

In that would-be deal, Fernandes would sign with Barca from Sporting Lisbon and then be loaned to Valencia -- allowing Rodrigo to make the move to Barcelona.

That hasn't stopped Barcelona, with Marca reporting that Tadic is the man they're looking to bring in. The Spanish outlet states that Tadic's agent will travel to Spain on Wednesday to discuss a move for one of Europe's most prolific marksmen.

That said, Barca will have to move as quickly as an Ajax counter-attack to complete the move for the ex-Southampton man, given the window slams shut on Friday.

Man United make Maxi No. 1 target ... for the summer

For months, Manchester United have been said to be seeking reinforcements for the No. 9 position. Marcus Rashford's back injury only exacerbated that. But fear not, Red Devils fans, there is a new name on the top of United's wish list -- if they can wait for the summer.

Spanish outlet Cadena SER reports that United have identified Valencia front man Maxi Gomez as the man to supplement their front line for next season. The club have sent scouts to see Maxi on multiple occasions, including Sunday's match vs. Barcelona, when the Uruguay international scored both goals in Los Che's win.

The 23-year-old only moved to Mestalla in the summer from Celta Vigo for €14.5m and Santi Mina. The Old Trafford outfit won't get quite such a deal, with Valencia installing a €140m release clause in a contract that won't expire for another four-and-a-half years.

Adebayor to make shock Premier League return?

It might be one of the strangest moves of an otherwise quiet transfer window but it seems as though former Arsenal legend Emmanuel Adebayor could be on his way back to the top flight -- at the age of 35.

The Sun report that the free agent, who left Turkish club Kayserispor last month, is surpisingly wanted by a clutch of top flight clubs.

The report names Aston Villa, Newcastle and Brighton as the three clubs chasing a man who is just three goals shy of 100 Premier League goals. A friend of the player also told the paper that he has another burning ambition to achieve before the former Arsenal, Manchester City, Spurs and Crystal Palace man finally calls it a day -- namely Didier Drogba's tally of 104 Premier League goals. If he manages to top that total then he will become the top scoring African player in the league's history.

He might make a particularly nice early gift from Newcastle's new Saudi owners if their Toon takeover comes to fruition.

Tap-ins

- The Sun reports that Sheffield United are set to land Dutch striker Richairo Zivkovic, who is playing his football in China. He has flown to Yorkshire for talks and a medical from Changchun Yatai, where he has been in typically prolific form.