Transfer news RECAP: Sheffield United sign Ben Brereton-Diaz on loan from Villarreal, while West Ham's Thilo Kehrer leaves for Monaco... as Man United keep tabs on Girona starlet

That's all for today, thanks so much for joining us and be sure to tune in again this weekend for more transfer news.

Until next time!

SIMON JONES: Leicester City goalkeeper Daniel Iversen has undergone a medical with Stoke City today.

Mail Sport revealed Stoke had made an approach for the Dane earlier this week and a loan deal for the rest of the season is close to being finalised.

Leicester rejected an offer of around £4million from Crystal Palace last summer for Iversen and have been awaiting fresh offers for this window.

It doesn't look like Manchester City will be too active in the January transfer window, judging by Pep Guardiola's comments in his pre-match press conference today...

City already have a quality group of players that has only improved since they won the treble last season, so there aren't many areas that need to be added to at present - and Guardiola certainly doesn't seem in any rush to bring in more recruits.

Latest twist involving Genoa defender Radu Dragusin, who has emerged as a target for Tottenham in this window.

ESPN are reporting that Napoli have now joined the race to sign the Romanian player - with the Serie A side now ready to make a player-plus-cash bid that could see them raise the club's asking price over £20m-£25m.

Spurs boss Ange Postecoglou is desperate for some more defensive cover after losing Mickey van de Ven to a long term injury, though he is set to return to full fitness in due course.

However, Cristian Romero is also out injured - leaving him short of options.

It looks like Tottenham have lost patience with the progress of Djed Spence at the club after he was surprisingly sent back from his loan at Leeds United this week.

Spurs are now set to make him available for transfer after being shocked by the move from Leeds - as reported by Mail Sport's Sami Mokbel.

Doubts over Spence’s attitude have dogged the England Under-21 international’s career with Leeds boss Daniel Farke set to address the reasons why the Elland Road club decided to terminate the deal.

Spence is due to report back for duty at Spurs on Saturday, but the club are almost certain to look for a new club for Spence this month.

WILL PICKWORTH: Jude Bellingham would become the most expensive player in the world if any club was to try and sign him, according to statisticians.

The CIES Football Observatory has conducted its latest research in an attempt measure the estimated transfer values of stars around the world.

This has been calculated by looking into the value of more than 6,000 transfer deals and the prices paid in the past for players with similar characteristics.

And, following their research, it was found that Bellingham topped the list worldwide with an estimated transfer value of €267.5m (£230.4m).

READ BELOW FOR THE TOP TEN PLAYERS

Chelsea captain Conor Gallagher has been linked with a shock switch to Tottenham this month despite being a key man for the Blues - with Mail Sport reporting this week that the move 'has legs'.

Speaking in his press conference this week, boss Mauricio Pochettino said he could not guarantee Gallagher would still be a Chelsea player by the end of the window.

I cannot guarantee I will be here tomorrow! In football, with us, different things can happen. [There are] decisions between the club and player.

Only the player can guarantee or the club. The player more than the club as the player have one year and half more. He can say "I will be here because my contract allows me to be here". It's about making the right decision for the club, the player and the team.

TOM COLLOMOSSE: Aston Villa are open to letting Jhon Duran leave the club this month as long as they can secure a suitable replacement.

The Colombian forward started the season in strong style, scoring four times in his opening seven matches, but has seen his opportunities limited as Villa's first-choice centre-forward Ollie Watkins has nine goals and eight assists in the league this term.

Duran has admirers in Italy and Spain and Villa would be prepared for him to depart on an initial loan deal, though they recognise the difficulty of finding an alternative in January who could provide solid back-up to Watkins.

READ MORE BELOW

Bayern Munich boss Thomas Tuchel is feeling the pressure with his side trailing by four points in the race for the Bundesliga title as Bayer Leverkusen top the table.

The German coach is said to be desperate for fresh additions and reports in the country claim the club have struck a verbal agreement to sign a former team-mate of his star man Harry Kane.

READ MORE BELOW

Chelsea may need to pay through the nose if they want to land in-demand Ivan Toney this month, reports claim.

The Blues are one of the frontrunners for Toney's signature as the player prepares to return to competitive action on January 17 after serving a suspension over betting offences.

After attracting attention from the Premier League's top clubs, Brentford now seem to be planning on selling their striker.

And with strikers at such a premium in the league, if Chelsea want to acquire Toney they will need to pay around £160m, according to sports journalist Miguel Delaney.

Full story below as Brereton-Diaz's move is confirmed - with boss Chris Wilder backing the player to shine after being impressed by his impressive goal record and international experience with Chile.

'He's quick, powerful and obviously his recent goal record at Blackburn speaks for itself,' Wilder said.

'He's got plenty of international experience as well over the last few years, representing Chile.

'For me, the fact that he really wanted to come here and play in the Premier League was a big factor.'

Jadon Sancho's loan move to Dortmund is all but completed after the German club agreed to take him for the rest of the season - but there could yet be a mystery hitch that risks scuppering the deal.

The loan has been delayed after his private jet was cancelled at the last minute, according to reports in Germany.

The two sides are still locked in talks and the move is only set to cost Dortmund around £2.6million overall as United will continue to pay most of the player's £300,000-per-week wages.

He was expected to report to Dortmund's winter training camp in Marbella as early as Friday but, according to Sky Germany, there is still no complete agreement between the clubs

Another one! We're really on a streak now. January business is booming as another Premier League club gets a loan deal sorted.

Sheffield United have added a British forward to their ranks in Ben Brereton-Diaz, who plays international football for Chile, as he arrives from Villarreal for the rest of the campaign.

Brereton-Diaz starred for Blackburn Rovers over the last two seasons and earned a big move to LaLiga on a free transfer, but after earning just two starts in Spain, the club have sanctioned a loan move to the Blades.

United will be thankful to have a bit more firepower in their locker as they bid to secure their safety status - and they'll be hopeful of unleashing a player who netted 38 goals for Rovers in his last two seasons.

First one over the line for the day!

West Ham defender Kehrer has jetted off to France to join Monaco on loan for the rest of the season after finding himself out of favour at the Hammers under David Moyes.

He failed to make a single start in the Premier League this season and had to be satisfied with just four sub appearances.

The Germany international will hope to get more regular minutes in Ligue 1 ahead of Euro 2024 next summer.

Man United's new investor Sir Jim Ratcliffe paid a visit to their Carrington training ground this week as he and his Ineos director of sport Sir Dave Brailsford met boss Erik ten Hag and the players.

Now that the pair have officially begun work at United, supporters will be excited about the prospect of them plotting new signings as they bid to 'return United to the top of English, European and world football'.

There's still some t's to cross and i's to dot, however, with the £1.3bn deal still subject to approval by the Premier League.

Ratcliffe is still able to hold meetings at United, though, as he looks to get a better understanding of the challenges ahead.

As reported by Mail Sport's Matt Hughes in his Ahead of the Game column, Wolves are ready to let go of left-back Jonny Otto and are willing to do so at a cut-price of just £2.5m.

The column also states that Brentford are resigned to losing star striker Ivan Toney - who is currently banned after being found guilty of betting offences - but will return to action on January 17, with plenty of clubs interested in his signature.

Arsenal and Chelsea are among the sides who have been linked with Toney, and now he is preparing for his return, expect to see his name mentioned in a lot of transfer stories.

We all know Arsenal fans are crying out for a new striker to turbo-charge their title hopes - given that winger Bukayo Saka is their top scorer on just nine goals.

Juventus man Dusan Vlahovic has been long-linked with the Gunners - and nearly joined the Gunners before his move to Turin - but after being linked with the Serbian again this month any hopes have been shut down.

As reported by Fabrizio Romano, Juventus chief Giuntoli has insisted the player is not for sale and that they are unaware of any interest in Vlahovic.

This was mentioned in our gossip column - but here's the full story on reports that United are chasing Girona youngster Miguel Gutierrez.

The left-back has been one of the brightest stars in LaLiga this season after the Spanish minnows' unthinkable charge to the top end of the table - with the club currently second, level on points with Real Madrid.

United have just sent Sergio Reguilon back to Tottenham after his loan spell, with Luke Shaw back fit and Tyrell Malacia nearing a return to action.

But it seems Erik ten Hag still wants more cover in the position in case the club's numbers are depleted again.

In his 20 games for the club, Gutierrez has one goal and a further three assists to his name.

Gutierrez is believed to come with a £22million price tag which could make him a steal, but Ten Hag's side could also encounter difficulties prising him away from former club Real Madrid, who still own 50 per cent of his rights and have a sell-on clause.

Make sure you have a read of our daily gossip column - with each edition giving a breakdown of the latest rumours involving both English clubs and some of the big sides overseas. Today's reports include...

• PSG are ready to make a move for Newcastle midfielder Bruno Guimaraes - after pinning him as their top target this month.
• Man United are keeping an eye on young Girona prospect Miguel Gutierrez - who has been one of the stars of LaLiga this season.
• Bayern Munich have made enquiries to sign former Chelsea defender Fikayo Tomori, who is currently at AC Milan and has impressed in their backline this season.

Firmino only left Merseyside for Saudi Arabia in the summer, but there is already mounting speculation he could return.

He has struggled to adapt at Al-Ahli and a number of suitors from the top flight could now be interested in welcoming him back.

READ MORE BELOW.

Morning and welcome to Mail Sport's live transfer blog for Friday.

We'll have all the latest and breaking transfer news and gossip as we get it to today so please stick with us throughout the day.

Jadon Sancho's move back to Dortmund is on the verge of being completed while Tottenham, Arsenal, Chelsea and Newcastle are all eager to bolster their squads for the rest of the season.