Jesse Marsch is one of the leading candidates in the running to become the new manager of AS Monaco.

Monaco recently fired Niko Kovac.

Marsch, 48, is a free agent after leaving RB Leipzig earlier this season. 

Alvaro Morata their top target for January following the signing of Ferran Torres for €55 million.

Morata is on loan with Juventus from Atletico Madrid, but he's ready to cut his stint back in Italy short.

Xavi has made strengthening the attack a priority since taking over. 

Romelu Lukaku said he is unhappy with manager Thomas Tuchel's system while also admitting he would like to return to Serie A side Inter Milan in the future.

Lukaku left Inter for a return to Chelsea in August on a $131 million transfer. 

"After two years in Italy, in which I worked a lot at Inter with trainers and nutritionists, I am physically fine. But I'm not happy with the situation, this is normal," Lukaku told Sky Italy.

"I think the coach has chosen to play with another system, I just have to not give up and continue to work and be a professional. I am not happy with the situation, but I am a worker and I must not give up."

Sky did not say when the interview took place and did not elaborate on the "situation," with the full interview set to air on Friday.

Chelsea have announced losses of £145.6 million ($197 million) after tax for the year despite winning the Champions League.

Chelsea's revenues were severely hampered by not playing matches in front of fans as well as a reduction in profit on player sales. 

Chelsea’s turnover increased from £387.8 million to £416.8 million thanks to an increase in broadcasting revenue. 

Manchester United have rejected a loan offer from Sevilla for Anthony Martial.

Martial has told United he would like to leave in January. United is holding out for a loan offer that will cover all of his wages and also include a loan fee.

Martial has not featured since the 2-0 win over Villarreal on Nov. 23. Martial is under contract until 2024.

Mikel Arteta has tested positive for COVID-19 and will miss Saturday's match for Arsenal against Manchester City.

Arsenal were without Calum Chambers, Cedric Soares, Takehiro Tomiyasuand Ainsley Maitland-Niles for the 5-0 victory at Norwich City on Boxing Day after the players tested positive for the virus.

A club statement on Wednesday read: "Mikel Arteta will miss our match against Manchester City on New Year's Day after testing positive for COVID-19.

"Mikel is isolating in line with Government guidelines and we wish him well."

Kylian Mbappe has said he will not leave Paris Saint-Germain in January and laughed off rumors linking him with a move to Real Madrid. 

Mbappe is free to negotiate his exit from PSG as a free agent beginning in January. 

"I will give everything I have to win the Champions League, the league and the cup," Mbappe told CNN in an interview. "And to give all the pleasure to the fans, because they deserve it."

When asked if he planned on moving to Madrid in the summer, Mbappe laughed and replied his "mind is to beat Real Madrid in February and March" when both sides meet in the Champions League.

Barcelona has completed the signing of Ferran Torres from Manchester City for approximately $62 million.

Manchester City director of football Txiki Begiristain said: "Ferran should be proud of what he has achieved here at Manchester City.

"Last season was his first time in a new country, but he adapted well. He always gave 100%, worked hard for the team and scored goals which helped us win trophies.

"Injury unfortunately prevented him from playing more games this season, but Ferran is a player we have all enjoyed working with and we wish him all the best at Barcelona and for the rest of his career."

Robert Lewandowski ranks No. 1 in The Guardian's Top 100 poll for the second straight year. Lionel Messi, Mohamed Salah, Karim Benzema and Jorginho round out the top-5.

The Guardian Top 100
1. Robert Lewandowski
2. Lionel Messi
3. Mohamed Salah
4. Karim Benzema
5. Jorginho
6. Kylian Mbappe
7. Erling Haaland
8. Cristiano Ronaldo
9. N'Golo Kante
10. Kevin De Bruyne
11. Romelu Lukaku
12. Gianluigi Donnarumma
13. Neymar
14. Ruben Dias
15. Harry Kane
16. Bruno Fernandes
17. Federico Chiesa
18. Joshua Kimmich
19. Luis Suarez
20. Edouard Mendy
21. Pedri
22. Leonardo Bonucci
23. Sadio Mane
24. Giorgio Chiellini
25. Phil Foden
26. Nicolo Barella
27. Mason Mount
28. Thomas Muller
29. Raheem Sterling
30. Lautaro Martinez
31. Vinicius Junior
32. Angel Di Maria
33. Jan Oblak
34. Trent Alexander-Arnold
35. Ilkay Gundogan
36. Manuel Neuer
37. Marco Verratti
38. Achraf Hakimi
39. Son Heung-min
40. Luka Modric
41. Serge Gnabry
42. Alphonso Davies
43. Virgil van Dijk
44. Marquinhos
45. Bernardo Silva
46. Rodrigo De Paul
47. Kai Havertz
48. Antonio Rudiger
49. Memphis Depay
50. Cesar Azpilicueta
51. Gerard Moreno
52. Emiliano Martinez
53. Thibaut Courtois
54. Simon Kjaer
55. David Alaba
56. Zlatan Ibrahimovic
57. Dusan Vlahovic
58. Thiago Silva
59. Declan Rice
60. Riyad Mahrez
61. Jack Grealish
62. Lorenzo Insigne
63. Joao Cancelo
64. Leon Goretzka
65. Toni Kroos
66. Ciro Immobile
67. Alisson
68. Casemiro
69. Paul Pogba
70. Reece James
71. Marco Llorente
72. Jude Bellingham
73. Leonardo Spinazzola
74. Kyle Walker
75. Ederson
76. Antoine Griezmann
77. Kasper Schmeichel
78. Luke Shaw
79. Patrik Schick
80. Roberto Firmino
81. Marcelo Brozovic
82. Sergio Busquets
83. Duvan Zapata
84. Joao Felix
85. Burak Yilmaz
86. Mikel Oyarzabal
87. Luis Diaz
88. Diogo Jota
89. Dusan Tadic
90. Dani Olmo
91. Julian Alvarez
92. Rodri
93. Sebastien Haller
94. Keylor Navas
95. Bukayo Saka
96. Joakim Maehle
97. Fabinho
98. Gavi
99. Youri Tielemans
100. Pierre Emile Højbjerg

Barcelona are close to a $62 million transfer agreement with Manchester City for Ferran Torres.

Barcelona, however, will need to free up room on their wage bill first.

Xavi Hernandez quickly made it clear he wanted attacking reinforcements in January and Torres emerged as Barca's first target.

Torres has scored 16 goals in 43 appearances for City and another 12 in just 22 caps for Spain.