It’s that time of the year again – the transfer window is now open until September 1 and it’s sure to be a busy period with clubs looking to make big signings ahead of next season. Here are today’s latest developments from Simon Jones and the Daily Mail Sport team…Arsenal’s Osimhen interestArsenal have discussed signing Victor Osimhen during talks with Galatasaray over the potential sales of Gabriel Martinelli and Ethan Nwaneri.Galatasaray made a £38.5million verbal offer for Martinelli, but the 25-year-old Brazilian is reluctant to leave London.Nwaneri, 19, meanwhile, is assessing his options and, as it stands, talks for Nigeria striker Osimhen have not progressed. Victor Osimhen’s name was discussed by Arsenal transfer chiefs this summerMartinelli has also had tentative interest from Paris Saint-Germain in recent weeks, but the French side have now turned their attention to Ajax’s Mika Godts, 21.England Under-21 international Nwaneri was frustrated with a lack of game time last season, but has interest from AC Milan, Fulham, RB Leipzig and Borussia Dortmund, among others.Arsenal are also in talks with West Ham over the £3m sale of winger Reiss Nelson, and Napoli want striker Gabriel Jesus.There is interest from Hamburg for Fabio Vieira, and fellow midfielder Martin Zubimendi is on the radar of Jose Mourinho’s Real Madrid.Barca prepare next Rodri offerBarcelona are drafting a new proposal for Manchester City midfielder Rodri after their second offer was rejected. City are holding for closer £68m for the Spain captain.Rodri was spotted by fans travelling back to Liverpool airport on a Ryanair flight from Madrid on Thursday evening.City have rejected two bids from Barcelona for the midfielder, the second of which was around £55m. Rodri is waiting on Barcelona and Man City to agree a fee for his move back to SpainMarseille move for PerriMarseille are continuing talks for Leeds goalkeeper Lucas Perri.The Brazilian, who joined Leeds from Lyon, had been lined up for a loan to Torino and was even scheduled for medical but Marseille have been pushing this week to convince him of their project after selling Geronimo Rulli to Manchester City.Rulli was bought as cover after James Trafford was sold to Leeds, who are closing on an £8.2m deal for Borussia Monchengladbach centre back Nico Elvedi. The Switzerland international, 29, can also play at right back.Meanwhile, Marseille have also enquired about Arsenal forward Reiss Nelson.The 26-year-old has been discussing a £3m move to West Ham but is unsure about dropping to the Championship.Everton keen on Wheatley Manchester United and Everton are continuing discussions over the transfer of Ethan Wheatley.The 20-year-old striker is viewed as one for the future by Everton but will be able to have an impact in the first team.The England Under-20 international is 6ft 3in and regularly clocks 36km/h in sprints. He has been on loan at Northampton Town and Bradford City in recent seasons and was a prolific scorer through youth levels at United.United winger Ethan Williams has joined Peterborough for an undisclosed fee. United’s deal also includes add-ons, a 50 per cent sell-on clause, a buy-back option and matching rights. Spence ready for Italian jobTottenham full back Djed Spence arrived in Milan last night ahead of his £26m move to Inter.The 26-year-old has started his medical tests at the CONI Sports Medicine Institute this morning.Tottenham midfielder Pape Matar Sarr is emerging as a target for Al Ahli in the Saudi Pro League. The 23-year-old will be allowed to leave and has been the subject of interest from Brentford and Aston Villa as well as other European sides.Juventus have revived talks for Spurs keeper Guglielmo Vicario while defender Cristian Romero will have his medical with Atletico Madrid tomorrow.Spurs remain in talks for Manchester City winger Savinho and Cody Gakpo of Liverpool. City’s Omar Marmoush is also on their list.Badiashile set for Napoli switchNapoli have agreed a deal with Chelsea to sign defender Benoit Badiashile on an initial loan for £2.5m that could rise to £3.4m with an option to buy permanently for around £23m.Celtic are closing in on a loan for Chelsea full back Landon Emenalo.Where there’s a Will, there’s a wayWill Smallbone has emerged as a target for West Brom. The 26-year-old midfielder is a free agent after leaving Southampton.The Republic of Ireland international has a number of options but Albion have emerged as they are losing Alex Mowatt to Derby.Benda heading to ForestNottingham Forest are signing Fulham goalkeeper Steven Benda on a free transfer. He is due for a medical today.Tiger TimHull have formalised their interest in Everton midfielder Tim Iroegbunam with an offer understood to be in excess of £15million. The 23-year-old has a year left on contract.Leeds forward Joe Gelhardt has completed his medical at Hull ahead of his £4.5million move.So Burnley boundBrazilian side Palmeiras have signed Fabio So from Burnley.Zaha returns homeFree agent Wilfried Zaha is training alone at former club Crystal Palace while he searches for a new club.Howell heads to LeicesterBrighton midfielder Harry Howell has joined Leicester on a season’s loan.Click below for all the transfer developments over the last few days…THURSDAY: Chelsea waiting for Fernandez bidWEDNESDAY: Man United target Carlos Baleba on Newcastle’s radar TUESDAY: Roy Keane’s son-in-law linked with move to PortugalMONDAY: West Ham interested in free agent Jamie VardySUNDAY: Everton and Crystal Palace in advanced talks over McNeil-Johnson swapSATURDAY: West Ham and Tottenham agree £5m fee for Manor SolomonFRIDAY: Rodri tells Real Madrid he wishes to join Barcelona THURSDAY: Man City target new goalkeeper after James Trafford sale