The latest rumours and gossip from Friday's back pages, including a record-breaking contract offer for Lionel Messi.
Saudi Arabian club Al Hilal have offered to make Lionel Messi the world's highest-paid player in a proposed deal that would eclipse that of Cristiano Ronaldo at rivals Al Nassr (Daily Mirror).
However, Messi has reaffirmed to Argentina team-mates that he is inclined to extend his contract at PSG before exploring a move to Major League Soccer.
Cristiano Ronaldo was rebuffed after attempting to wrest control of the Manchester United captaincy from Harry Maguire as the situation at Old Trafford deteriorated last season.
The club's latest financial figures illustrate that the Glazers' reported asking price of £6bn is far too high, while Sheikh Jassim bin Hamad Al Thani's eye-watering takeover bid will reportedly not face any issues with the new, stricter owners' and directors' test.
United are reportedly considering a move for Borussia Dortmund goalkeeper Gregor Kobel while they attempt to sign David De Gea to a new deal (all Daily Mail).
Arsenal are ready to rival Barcelona in the race to sign Brazilian wonderkid Vitor Roque, while a report in Spain has claimed Real Madrid have placed Reece James "top of their transfer wishlist" (The Sun).
Spurs have reportedly identified Brighton's Evan Ferguson as a long-term successor to Harry Kane, though Brighton will discuss a new deal for the striker this summer to reward his excellent progress (Daily Mail).
Vincent Kompany has emerged as a leading contender to become Tottenham's new boss, while Thomas Frank says he is flattered to be touted as Antonio Conte's replacement but insisted he is happy at Brentford (The Sun).
Chelsea will reportedly demand £70m from clubs who are interested in signing Mason Mount this summer (Daily Mail).
Mason Mount is interested in joining Bayern Munich and reuniting with Thomas Tuchel after the former Chelsea manager was appointed by the German club last week (The Guardian).
The Blues are reportedly plotting to offload Pierre-Emerick Aubameyang to Inter Milan and in doing so blocking a return to Barcelona (The Sun).
Liverpool are admirers of Chelsea defender Levi Colwill and could look to sign the central defender this summer if the Stamford Bridge club are willing to do business (Daily Mail).
Ilkay Gundogan's agent has denied the Manchester City midfielder has made a decision on his future after repeated suggestions that the Germany international is joining Barcelona this summer (The Guardian).
Aston Villa could welcome Boubacar Kamara back for the trip to Chelsea as his recovery has gone quicker than planned (The Athletic).
Leeds could reignite interest in Patrick Vieira and make him their next manager in the summer (Daily Mail).
And Premier League clubs have avoided £470m in tax since 2015, according to a financial think tank alleging "improper and possibly illegal behaviour" across the game Daily Telegraph).
