With a little over two months until the summer transfer window slams shut, there is still plenty of transfer business to be done. Now that most of next seasons managers are in place, barring Real Madrid and potentially PSG, they can begin to build their squads for the coming season. A number of deals have already gone through, most notably being:
Neymar - Barcelona
Falcao, Carvalho, James Rodriguez and Moutinho - AS Monaco
Jesus Navas and Fernandinho - Manchester City
Iago Aspas, Kolo Toure and Luis Alberto - Liverpool.
Stekelenberg and Amorebieta - Fulham
Schurrle - Chelsea
Llorente - Juventus
However, there are still some players who are still unsure of where they will be plying their trade next season.
Gonzalo Higuain: The Real Madrid forward has been linked with a move away from Real Madrid, with Juventus and Arsenal hot on his heels. Madrid have confirmed that they are prepared to listen to offers for the 25-year old Argentinian striker. There are even rumours that talks with Arsenal are in an advanced stage. Whatever that means! If this is true then it would be a real coup for the North-London club who are desperate for some much needed fire-power up front.
Edinson Cavani: Another striker who has been linked with a number of top European clubs, including Manchester City, Chelsea and Real Madrid. The Uruguayan who netted 38 times in 43 matches for Napoli last season, has a rumoured buy-out clause in his contract of £54m. However, his recent performances for Uruguay in the Confederations cup have been somewhat disappointing which could leave some clubs wondering whether he would be worth anywhere near this sum of money. 
Wayne Rooooooooney: After a title-winning season with Manchester United, many have noticed that Rooney is clearly an unsettled player, especially when he handed in a transfer request! Potential suitors for the England striker are PSG and surprisingly, Arsenal. The Gunners have insisted that they would be able to accommodate the high wages that Rooney would command. The current project at PSG would seem to be a much more natural place for Rooney to get involved with, although he would find himself in a fierce competition for starting places against Ibrahimovic, Lavezzi and Lucas Moura.
Gareth Bale: After picking up this seasons awards for PFA Player of the Year and Young Player of the Year, the young Welshman has become one of Real Madrid's top summer targets. Spurs are determined to hold on to the Welsh Wizard as he was so influential in last seasons campaign. For a player of Bale's calibre, a dream move to sunny Madrid would be extremely hard to resist. Furthermore, if Real were to offer a sum in the range of £60m it would be difficult for Spurs to turn that sort of money down.
David Luiz: With the arrival of the so-called 'Special One' or as he would call himself, the 'Happy One,' David Luiz's tenancy at Chelsea is being questioned. The twizzler-haired, often clumsy yet entertaining Brazilian has been linked with a move to Barcelona. The question is whether Mourinho feels there is an available position for Luiz for next season. With Mikel being rumoured to leave Chelsea during this transfer window, maybe a defensive midfield position could be the key for David Luiz to remain at Chelsea. But in terms of David Luiz playing in a centre-back position, I think many at Chelsea might be running out of patience with his constant mistakes and questionable positioning. 
Paulinho: Since the end of the season, the majority of the transfer talk around White Hart Lane has been concerning the possible departure of Gareth Bale. However, there could be some good news for Spurs fans, as the Brazilian central midfielder, Paulinho, has caught the eye of Daniel Levy and AVB. Last week it was revealed that a formal bid for Paulinho has been submitted by Tottenham. A potential central midfield partnership of Paulinho and Sandro could be a force to be reckoned with for next season.
Cristiano Ronaldo: Could the Portuguese talisman be heading back to Old Trafford for a second stint? He has excelled beyond belief in his time at Real Madrid, scoring 200 goals since his £80m transfer in 2009. He was also part of the team that knocked Barcelona off their La Liga throne in the 2011/12 season. However, he has stressed that he is yet to sign a new deal at Real, leading many to speculate that a return to Manchester United could be on the cards. What an ideal beginning to David Moyes' managerial term that would be! 
Luis Suarez: The fiery Uruguayan striker could be on his way to Madrid, after publicly stating his desire to leave Liverpool. Suarez received a 10-game ban for biting Chelsea's Brana Ivanovic, therefore he is set to miss the first few games of next season. This could be an added incentive for Liverpool to cash in on a substantial offer from Real Madrid, should it arise. One thing that is for certain is that Ivanovic will not be too sad to see the back of the hungry Uruguayan.
These are just a few of the many transfers rumours that could become a reality over the next couple of months but there are many other dealings that could be in the pipeline for various clubs. Keep your eyes peeled for those ever-present transfer rumours and done-deals over the course of the summer!
