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…Wigan sign City starManchester City defender Finley Burns has signed a permanent deal with League One Wigan Athletic.The 23-year-old has been with City since he was 13-years-old, becoming a commanding presence in their elite development squad.The England youth international was part of City’s 2020-21 Premier League 2 winning side, making 16 league appearances at centre-back and was handed his senior debut by Pep Guardiola in City’s 6-1 Carabao Cup triumph over Wycombe Wanderers in September 2021 before joining Swansea City on a season’s loan. Man City defender Finley Burns has signed a permanent deal with League One Wigan Athletic Como keen on Delap Como have registered interest in Chelsea forward Liam Delap.The Italian side wish to take him on loan, while Chelsea value the 23-year-old at around £55m.Injury blights Iroegbunam’s Tigers moveHull City risk missing out on Everton’s Tim Iroegbunam after stepping back from a deal owing to the midfielder picking up an injury.The Tigers made an offer around £15million for the 23-year-old this week but after hearing he had injured a hamstring in Everton’s recent friendly with Stuttgart, they pulled out fearing Iroegbunam is out for a lengthy period.Everton sources insist though, while he is doubtful for the season opener with Crystal Palace, he is not expected to be out for more than three weeks, with staff describing it as a ‘minor hamstring injury’.Ipswich Town and Coventry City plus two Italian sides have also made contact with Everton and hope to capitalise on Hull’s hesitancy by coming back into the race.They see the England U20 international as someone who can still improve but has the added advantage of having Premier League experience.Lazio tried to sign Iroegbunam in January but their £15m bid was rejected.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.Arsenal also hold an interest in Jarell Quansah and have made contact with the England defender’s representatives.Bayer Leverkusen do not wish to sell the 23-year-old but Arsenal want to be aware of the parameters and know he would be open to joining them.Liverpool have the option to match any offer for Quansah as part of the deal that led to him joining the Bundesliga club last year, but it is understood they have no intention of actioning their clause. They are continuing talks for Ezri Konsa but Aston Villa’s valuation has been prohibitive for the deal they want. Victor Osimhen’s name was discussed by Arsenal transfer chiefs this summerMartinelli has 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.Championship interest in Wrexham shot-stopper Wrexham’s double promotion-winning goalkeeper Arthur Okonkwo is attracting significant Championship interest in the final weeks of the window.The 24-year-old will be allowed to leave this month after Wrexham broke their transfer record with the £10million acquisition of goalkeeper Anthony Patterson from Sunderland.With Patterson through the door and immediately set to become No 1, Championship rivals are circling now Okonkwo is available for both a loan or permanent exit, with less than 12 months’ to run on his deal in North Wales.Bolton Wanderers and Charlton Athletic are among the admirers in the Nigerian international and the expectation in Wales is that they are braced for multiple offers in the promising young shot-stopper.NATHAN SALT 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 SpainScanlon heading to south WalesLiverpool left back Calum Scanlon is expected to finalise his loan move to Cardiff today.The 21-year-old spent the second half of last season on loan at Cardiff and they have been working hard to bring him back.Scanlon has impressed on Liverpool’s pre-season and attracted a number of enquiries. League One Sheffield Wednesday, notably, made concerted effort to take the England U20 international to Hillsborough.Liverpool midfielder James McConnell is a loan target for Championship side Preston. A number of other Championship teams have enquired for the 21-year-old plus League One Leicester.Wrexham set sights on Souttar Wrexham are hoping to close a deal for Leicester defender Harry Souttar this weekend.The Welsh side offered around £7.5million for the Australia international earlier this week and hope to have the edge over rivals Sheffield United who have also been bidding for the 27-year-old centre back.Hammers smash transfer record for EngelsWest Ham have agreed a Championship record transfer fee worth £22million for Celtic midfielder Arne Engels.The Belgium international is due to undergo a medical in London today with the Hammers who have a long-held interest in the 22-year-old and had previously had two bids rejected by Celtic last month.The previous record transfer fee is £17.5m paid by Ipswich Town to Nordsjaelland for Sindre Walle Egeli.Marseille 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.Tigers’ Calvin heading out on loanHull’s rising young prospect Calvin Okike is being eyed for a loan move.The 18-year-old left back opted to sign professional forms with the Tigers early this summer, a two-year deal with the option of a third, despite being closely monitored by several top Premier League clubs and has done well in pre-season working with the first team.He largely featured for the U21s last season but was an unused substitute in a 2-0 win over Norwich City in the Championship.Okike had a loan spell at National League club Hartlepool United this year, scoring within a minute of his senior debut and has featured in Hull’s recent friendly victories over Turkish sides Konyaspor and Caykur Rizespor.He won the academy player of the year award last season and is drawing attention from League One Barnsley, Plymouth Argyle, Bristol Rovers, Port Vale and Oldham Athletic.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