All The Very Latest Transfer Gossip, With The Transfer Window Opening In Just 12 hours

It's New Years Eve, at least here in the UK right now, and the temperature is rising rapidly in the world of football - as speculation on where some footballers might be plying their trade in 2010 will come to light from tomorrow onwards, as a month of transfer activity officially begins!

Arsenal, Liverpool, Bayern Munich, Tottenham, Manchester City, Crystal Palace, Inter Milan, Barcelona, Wigan, Bari, Stoke, Real Madrid, Everton, Sporting Gijon, Aston Villa, Borussia Monchengladbach, Chelsea, Atletico Madrid, Manchester United, Moucron, Fiorentina, West Ham, Sporting Lisbon, Lyon, Auxerre, Portsmouth, Valencia, Wolves, Blackburn, Besiktas, Derby, Forest, Birmingham, Middlesbrough, Lorient, Newcastle, Leeds, Burnley, QPR, Ipswich, Sheffield United, West Brom and Swindon are all caught up in the transfer gossip as we speak.

Is your club involved?

Here is a round up:

Manchester City boss Roberto Mancini will move for Liverpool trio Fernando Torres, Javier Mascherano and Steven Gerrard if the Reds finish outside the top four in the Premier League this season and are forced to sell their superstars - The Sun

City boss Roberto Mancini is close to making Inter Milan defender Ivan Cordoba his first signing at Eastlands - Daily Telegraph

Chelsea are set to smash the British transfer record with a £40m swoop for Valencia striker David Villa - Daily Express

Bayern Munich president Uli Hoeness has rejected claims a deal has already been struck to sell Franck Ribery to Real Madrid in the summer for a fee of around £49m - German newspaper Suddeutsche Zeitung

Liverpool have held preliminary talks with Crystal Palace about signing highly-rated teenager Victor Moses - Daily Star

Ruud van Nistelrooy's wages have scared off Blackburn but Liverpool can just about run to the £87,500 a week he wants to leave Real Madrid - The Guardian

Everton manager David Moyes hopes to sign 17-year-old midfielder Maxime Lestienne from Belgian side Moucron - Daily Mail

Manchester United will move to bring in a goalkeeper with Lyon's Hugo Lloris their target, but not at the current £20m asking price - The Guardian

Manchester City have made an enquiry about signing £6m-rated Bari defender Leonardo Bonucci - Daily Mail

Aston Villa have joined Liverpool and Tottenham in the chase for West Ham midfielder Scott Parker, who could be available for around £8m - The Guardian

Liverpool boss Rafa Benitez wants to take Argentina winger Maxi Rodriguez on loan from Atletico Madrid, while out-of-favour Reds forward Ryan Babel is set to reject moves to Fiorentina and Besiktas - Daily Mail

Birmingham are ready to rival Wolves in the £3million chase for Aston Villa defender Craig Gardner - Express & Star

Leeds striker Jermaine Beckford has put a £2m move to Newcastle on hold so he can help his side try to upset Manchester United in the FA Cup on Sunday - Daily Mirror

Wigan have confirmed they have agreed a loan deal for Sporting Lisbon goalkeeper Vladimir Stojkovic - Sky Sports

Middlesbrough boss Gordon Strachan is planning a £3m bid for Leeds striker Robert Snodgrass - The Sun

Portsmouth have invited Manchester City to make an offer for their £8m-rated defender Younes Kaboul - Daily Mirror

Sporting Gijon have no plans to sell highly-rated midfielder Michel during the January transfer window. The 24-year-old has been strongly linked with a New Year switch, with in-form Premier League outfit Birmingham City reported to be interested - Sky Sports

Wolves are weighing up a £1.5m bid for Derby County winger Kris Commons - Express & Star

Mick McCarthy wants Sheffield United contract rebel Matthew Kilgallon to come to Molineux but faces a test in prising him away from the Blades - Express & Star

Arsenal are monitoring QPR's 15-year-old "wonderkid" Raheem Sterling and Arsene Wenger will do his best to stop Jack Wilshere joining Burnley on loan, following injuries to Cesc Fábregas and Denilson - The Guardian

Everton manager David Moyes hopes to sign 17-year-old midfielder Maxime Lestienne from Belgian side Moucron - Daily Mail

Wigan have made a shock move to sign Ivory Coast centre half Steve Gohouri from German side Borussia Monchengladbach - Daily Mirror

West Brom have struck an agreement with Auxerre with Auxerre to bring in defender Gabriel Tamas on loan. The Championship side were linked with a move for the Romanian in the summer and are now set to recruit him on a deal until the end of the season - Sky Sports

Sheffield United striker Jamie Ward is set to sign a new deal despite interest from West Brom - Daily Mirror

Manchester City boss Roberto Mancini has admitted that he would welcome the opportunity to bring Inter Milan defender Maicon to Eastlands - Sky Sports

Derby, Nottingham Forest and Ipswich are all chasing in-form Swindon striker Charlie Austin - Daily Mirror

Burnley, meanwhile, are close to agreeing terms with Algeria's captain, Yazid Mansouri. A bid of £1m should persuade Lorient to let the midfielder strut his stuff Turf Moor - The Guardian