Sporting Lisbon's Goncalo Inacio will reportedly reject the chance to leave his Portuguese club in January, with the centre-back holding out for a summer move to Liverpool, Manchester United or Real Madrid.
There is currently a host of speculation surrounding Inacio's future, with a number of teams believed to be interested in signing him in 2024.
Inacio, who has scored three times in 27 appearances for Sporting during the 2023-24 campaign, has a €60m (£52m) release clause in his current deal.
According to O Jogo, Newcastle United have made an offer for him this month, but the centre-back has rejected the chance to move to the Magpies, as he is holding out to join either Liverpool, Man United or Real Madrid.
Arsenal are also believed to be interested in the Portugal international, with Sporting resigned to losing him this year due to the growing list of clubs keen on his signature.
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Inacio has been with Sporting since 2012, progressing through the various age groups at the club before making his first-team debut in 2020.
The Portuguese has featured on 149 occasions for the Green and Whites in all competitions, scoring 14 goals and registering eight assists in the process.
Inacio, who is expected to be in the Portugal squad for this summer's European Championship, has gained both Champions League and Europa League experience during his time with Sporting, featuring on 13 occasions in the European Cup and 12 times in the latter competition.
Real Madrid are currently short of centre-backs due to long-term knee injuries to Eder Militao and David Alaba, but the club have decided against moving for a defender this month.
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The situation is expected to be revisited this summer, with Nacho out of contract, and head coach Carlo Ancelotti is said to be keen to bring in Inacio to compete with Militao, Alaba and Antonio Rudiger.
Man United, meanwhile, are also preparing to overhaul their centre-back department at Old Trafford, with Lisandro Martinez the only player in that area of the field guaranteed to be at the club next season.
Raphael Varane, Victor Lindelof, Harry Maguire and Jonny Evans are all being linked with exits, but Man United's top target is believed to be Benfica's Antonio Silva.
Liverpool, meanwhile, are set to be in the market for a replacement for Joel Matip, who only has a contract at Anfield until the end of June, and there have been suggestions that Jurgen Klopp's side are ahead of their rivals in the running to secure Inacio's signature.
