Transfer news live: Virgil van Dijk signs for Liverpool to disappoint Manchester City, Arsenal to lose Mesut Ozil

Good morning and welcome to today's Independent transfer live blog.

The winter transfer window is now just days away with some of world football's biggest names possibly on the move.

Neymar smashed the world transfer record by swapping Barcelona for Paris Saint-Germain in the summer but with money seemingly to burn January could be the biggest ever with many closer to home possibly following the Brazilian in making multi-million pound moves.

We'll bring you all the latest news, done deals and breaking rumours throughout the day right here so don't touch that dial.

Without further ado, off we go.

Southampton's Virgil van Dijk will leave St Mary's in January - but the club want £70million, the Mirror reports. Manchester City are leading the chase, but Liverpool think they are also in with a chance of signing the 26-year-old, according to the paper.

Chelsea have not given up hope of landing the Dutch defender either, with Southampton putting a price tag on Van Dijk which is higher than the £50million that Manchester City paid for Kyle Walker in the summer.

Everton are looking to bring in Cenk Tosun, as new boss Sam Allardyce looks to boost the club's firepower, the Daily Mail says. Besiktas have said they want £20m for the 26-year-old and Allardyce wants to bring the Turkey striker to Goodison Park in January, the paper said.

Manchester United are keen to sign Juventus' attacking midfielder Paulo Dybala in a £60m deal, the Daily Star reports. The paper says Jose Mourinho is "desperate" to sign a new number 10 with Juan Mata and Henrikh Mkhitaryan having failed to make their mark at Old Trafford.

Jose Mourinho has claimed that the money Manchester Unitedhave spent in the transfer market in recent years is still “not enough” to compete with Manchester City.

United lost more ground on the Premier League leaders on Boxing Day with a 2-2 draw against Burnley at Old Trafford, three days after sharing the points against Leicester City.  

While City remain unbeaten at the top of the table, United have dropped seven points from the last 15 and watched their neighbours streak ahead. Pep Guardiola’s side will be 15 points clear if they beat Newcastle United on Wednesday night.

Celtic have dismissed reports that they have accepted an offer for Moussa Dembele as "nonsense" after Brighton were said to be close to signing the centre-forward. 

Sky Sports reported on Monday that the Bhoys had reached agreement on a £18m transfer.

But the Scottish champions have resolutely denied any truth in the story. 

Everton manager Sam Allardyce has revealed he will attempt to make two signings in the transfer window after being given money to spend by owner Farhad Moshiri.

Allardyce remains wary of not bloating Everton’s squad January, but will still attempt to strengthen key areas with the addition of a full-back and a striker.

The 63-year-old also confirmed he was “very interested” in Sevilla’s Steven Nzonzi but given the midfield options already at his disposal the Toffees’ spending will be determined by other priorities.

Manchester United’s EFL Cup defeat to Bristol City has caused Jose Mourinho to re-assess his transfer plans, as he has become more concerned about his squad’s depth.

While it had been the case that the club’s funds would be limited this January, with maybe only a left-back like Alex Sandro targeted,The Independent has been told that the Portuguese is now pushing for more signings.

Mourinho was critical of a largely second-string side after the dramatic defeat at Ashton Gate on Wednesday, albeit without naming players directly, and it is understood he now wants to bolster his options while preferably making sales.

Arsenal have been told they must cough up £40m if they want to sign Julian Draxler, the Daily Mirror reports.

The Germany forward has failed to impress since signing for Paris St Germain and Arsenal want to recruit a replacement for Alexis Sanchez, the paper says.

Arsene Wenger has reminded Jose Mourinho that Arsenal have been competing with Manchester City’s excessive spending for years and that it is nothing new to them.

Mourinho complained about City’s spending in the aftermath of Manchester United’s 2-2 draw with Burnley on Boxing Day, pointing to the fact that City spend as much money on full-backs as most teams do on strikers. 

City spent more than £50m each this summer on Kyle Walker from Tottenham Hotspur and Benjamin Mendy from Monaco. 

Juventus have no intention of selling Paulo Dybala to Manchester United or anyone else in January, and privately have made suitors aware that any negotiations for the Argentina international would need to start north of €150m (£140m). 

Here's Ed Malyon with the details

Antonio Conte has hailed Bayern Munich midfielder Arturo Vidal as a player he would like to “go to war” with, but would not be drawn on the possibility of bringing him to Stamford Bridge next summer.

Vidal was a key part of Conte’s Juventus team that won three consecutive Serie A titles before leaving for Bayern in 2015.

There have been suggestions Chile and Germany that Conte wants to bring Vidal to Stamford Bridge next year even though the player will be 31 years old by then, and does not fit the usual profile of a Chelsea transfer target.