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Manchester City are plotting to deal a blow to two of their big six rivals at once by signing Chelsea's Enzo Fernández and top Tottenham target Iliman Ndiaye, according to Fabrizio Romano.
City's pursuit of Cody Gakpo has collapsed, with Liverpool making clear they have no intention of letting the Netherlands international leave Anfield this summer. Liverpool's plans to bring in a replacement - with both Crystal Palace's Ismaïla Sarr and Brighton's Yankuba Minteh understood to have been under consideration - have been shelved, leaving the Reds with no choice but to keep the 27 year-old, who is valued highly by Andoni Iraola.
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Romano reports City had an £85m bid for Gakpo turned down, with the forward himself not willing to push for a move despite choosing the Etihad over a move to Spurs, with both clubs vying for his signature in recent days.
With Gakpo now firmly off the shopping list, City's recruitment focus has shifted decisively elsewhere, and Romano has revealed the Premier League champions are now working on a massive double deal.
Man City plot deadline-busting £180m spree
Everton's Iliman Ndiaye celebrates Thierno Barry scoring their third goal
Indeed, City want to sign Chelsea's Fernández and hijack Ndiaye from under the noses of Tottenham, all in the last 30 hours of the summer transfer window. Fernández would likely cost in the region of £120m, a fee reflecting his status as one of Chelsea's most important players and a World Cup winner. Ndiaye, meanwhile, is valued at around £60m.
Tottenham agreed to pay that figure over the weekend, but the Senegal international is said to be stalling on agreeing personal terms in North London, with a move to Manchester presenting a greater opportunity to win trophies.
Spurs' move is also complicated by Everton wanting Richarlison to come the other way. The two clubs had agreed a £35m fee for the Brazil international to return to Goodison Park to replace Ndiaye, but he too is stalling.
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Player Age Man City's new look midfield
Enzo Fernández 25 Argentina World Cup winner - box-to-box operator known for his range of passing, tempo control and driving runs from deep, arriving late in the box to add end product.
Iliman Ndiaye 26 Senegal international - quick, direct attacker with shades of Jeremy Doku in one on one situations, comfortable drifting inside from wide areas or playing centrally.
Ayyoub Bouaddi 18 Morocco international signed from Lille for £86m - composed, ball-playing defensive midfielder tipped as one of football's brightest young talents after a standout World Cup.
Elliot Anderson 23 England international signed from Nottingham Forest for £116m - energetic box-to-box midfielder known for his work rate, tackling, leadership and passing.
The pursuit of Fernández and Ndiaye points to a Manchester City side undergoing serious midfield reconstruction this summer. Rodri and Bernardo Silva have already departed, while Elliot Anderson and Bouaddi have arrived. Adding Enzo and Ndiaye to that list would represent a near-total overhaul of Enzo Maresca's engine room.
Atletico Madrid's Julian Alvarez
Atletico Madrid's Julian Alvarez
For Spurs, losing out on Ndiaye after having a fee agreed would be another bitter blow. The Lilywhites have lost both of their opening Premier League fixtures and are yet to see any of their big summer signings show the qualities they were brought in for.