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Published 09:23 25 Jan 2015 GMT
Updated 11:02 25 Jan 2015 GMT
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Any move for the winger is likely to cost £15million, a price Spurs are willing to match. The London club see Depay as a replacement for Aaron Lennon, who has had his playing time restricted so far this season. While Van Gaal hopes the winger will add much-needed pace to his attacking line and is apparently unimpressed with Adnan Januzaj. Still no sign of a centre-half arriving at Old Trafford though.
Elsewhere, Manchester City midfielder Yaya Toure wants out of the club, and is willing to take a 50 per cent pay cut to link up with old boss Roberto Mancini at Inter Milan. Apparently Toure is so desperate to leave the Etihad that he'll halve his wages, to £90,000, and leave the English champions to join the Serie A side currently without Champions League football. Mancini brought the midfielder, currently on international duty with Ivory Coast at the African Cup of Nations, to City in 2010. Inter are prepared to offer bonuses on top of Toure's weekly wage, but it's unclear whether such bonuses include a birthday cake. (Mirror)
QPR are in a relegation fight, desperate for players who will roll up their sleeves, do some dirty work and help drag the club to Premier League safety. So, naturally, they thought Dimitar Berbatov would be ideal. The mercurial striker is currently playing for Monaco but is keen to return to London, and QPR are always only too happy to help ageing players get that final big contract. The Bulgarian is apparently available for just £1million and QPR would have no issue meeting his weekly wages of £90,000. (Daily Star)
Manchester United used to dominate English football, now they dominate transfer speculation. On this occasion, it's a departure, though, as Darren Fletcher is set to complete a move to West Ham United and will sign a three-and-a-half year deal after making just 12 appearances under Van Gaal. The Scottish midfielder, 30, has had limited first team action since recovering from a chronic bowel condition and has also been linked with a move to La Liga side Valencia. The move is likely to be a free as Flethcer's United contract expires in the summer. (Telegraph)

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