Daily Transfer Updates: 31st December

The winter transfer window may not start until January 1st, but that hasn’t stopped the rumour mill, has it? And as each website or paper keeps churning out the stories, we bring to you our Daily Transfer Updates, which will help you keep track of all the transfer stories that are being reported across the web and print media.

1. Chelsea to tempt Arsenal with £22m offer for Theo Walcott. (Various)

2. Queens Park Rangers to enter negotiations with Liverpool over a move for midfielder Joe Cole. (Sky Sports)

3. Newcastle striker Demba Ba is all set to move to Chelsea for £7.5m in January. (Daily Mail)

4. Fabio Coentrao to leave Real Madrid, although he has four more seasons on his contract. (Marca)

5. Former Italy manager Marcello Lippi has urged AC Milan to sign Shanghai Shenhua striker Didier Drogba. (Daily Mirror)

6. Manchester United linked with a move to sign Atletico Bilbao striker Fernando Llorente. (Various)

7. Manchester United must offer David de Gea plus £60m to get Cristiano Ronaldo from Real Madrid. (The Sun)

8. Liverpool have rubbished reports that they are planning to sign Wesley Sneijder. (The Sun)

9. Manchester United to launch a £8m bid for Crystal Palace forward Wilfried Zaha. (Daily Mirror)

10. Robinho and Andre Pato to leave AC Milan in January transfer window. (Various)