Manchester United's Wayne Rooney celebrates after scoring during their English Premier League soccer match against Reading at Old Trafford in Manchester

Friday’s Transfer Rumor Roundup: Rooney to Arsenal, Tevez to Liverpool?

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This morning we are going to take another quick look around Europe to see which transfer rumors have surfaced.

With plenty of big money deals already flying around, and new managers building their squads hurriedly behind the scenes, this summer is set to see plenty of transfer activity.

Let us begin.

Wayne Rooney is the subject of plenty of speculation once again, and it seems as if Arsenal are willing to splash the cash for the Manchester United forward. Chief executive Ivan Gazidis is adamant Rooney’s wages and a transfer fee of around $37 million can be arranged, if Arsene Wenger wants to sign the striker. Arsenal’s transfer policy is set for a change this summer, with the frugal spending to make way big-name signings. At least that is the plan. With Champions League soccer on offer and plenty of young talent, Rooney and other superstars may be looking at the Gunners in a different light. (The Sun)

Liverpool are apparently already preparing for life without Luis Suarez, as Carlos Tevez could be on his way to Anfield. The Manchester City forward only has one year left on his contract at the Etihad and Brendan Rodgers could pounce to sign the Argentinian striker. Tevez, 29, would provide an instant replacement for Suarez and his goalscoring record would certainly help the Reds. With Daniel Sturridge out for most of preseason, recruiting a striker is now of huge importance to Liverpool. A deal for Tevez would be at a knockdown price of $12 million. For a talent who could almost guarantee 15 goals, it’s a no brainer. What could go wrong… (Mirror)

Manchester United’s new manager David Moyes is lining up Uruguayan right back Guillermo Valera as his first signing. The 20-year-old defender had a two week trial with United and impressed, and Moyes has now lodged a $1.8 million bid for the Penarol player. Not exactly breaking the bank, but United’s success in securing young talent is unrivaled and Valera is tipped for big things. The youngster was flying to the UK yesterday to tie up the deal. So is this the way things will go at United? Frugal signings from Moyes and a reliance on homegrown talent? Perhaps. But I would expect to see a few big name arrivals over the summer too. (Daily Express)

The Spanish press have speculated that a whole host of Europe’s top clubs are on “red alert” as Cristiano Ronaldo‘s contract negotiations aren’t going well at Real Madrid. The Portuguese attacker is attracting interest from Manchester United, Manchester City, AS Monaco and Paris Saint-Germain. He still has two years left on his deal, but plenty of rumors have been surfacing about a possible return to Manchester United. A transfer fee of $90 million could be expected, with the clubs offering Ronaldo $34 million a year to sign on. Can United really afford this? Either way this saga could rumble on all summer. (AS, Spain)

One of Barcelona’s brightest young stars could be heading to the Bundesliga, with 21-year-old Cristian Tello set for a move to either Borussia Dortmund or Schalke. The Barcelona winger is now further down the pecking order, after Brazilian superstar Neymar arrived at the Nou Camp last week. Tello is an incredible talent but like many of Barca’s youngsters, he may have to move on for first team action. So instead of Spain’s top talent looking to England or Italy for a move, is Germany set to become the new place to go? European soccer’s superpowers are shifting towards Deutschland. (Bild, Germany)

More: Tuesday’s Transfer Rumor Roundup

More: Wednesday’s Transfer Rumor Roundup

More: Thursday’s Transfer Rumor Roundup

Andy King: If Leicester can win PL, Wales can win EURO 2016

LEICESTER, ENGLAND - MAY 07:  Andy King of Leicester City celebrates scoring his team's second goal during the Barclays Premier League match between Leicester City and Everton at The King Power Stadium on May 7, 2016 in Leicester, United Kingdom.  (Photo by Shaun Botterill/Getty Images)
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Andy King is still riding high from Leicester City’s Premier League title, and that confidence is carrying over into EURO 2016.

The Foxes midfielder and Welsh international sees no reason why Wales can’t win the tournament, despite having 80-1 odds to do so.

[ MORE: England’s EURO squad ]

Of course, Leicester began the Premier League season as 5,000-1 underdogs to lift the trophy.

We’ve got to win six or seven games compared to 38.

80-1 against 5000-1. You know which one you would rather back. We are a talented group and I believe we have the best player in the tournament.

Gareth [Bale] is probably the best player in the tournament in many people’s opinion, so why can’t we go there and do something? We are confident we can do that.

If Wales were to win the EURO this summer, the story truly would rival that of Leicester. The Dragons have never played in a European Championship before, and the nation’s only other appearance at a major tournament came back at the 1958 World Cup.

[ MORE: Payet, Milner make top-five of UEFA’s “player barometer” ]

You may not agree that Gareth Bale is the best player in the tournament, but he is surely near the top of the list. Bale’s play will likely determine how far Wales can go, drawn into Group B alongside England, Slovakia, and Russia.

Report: West Ham offer $22 million for AC Milan striker Carlos Bacca

MILAN, ITALY - MARCH 20:  Carlos Bacca of AC Milan celebrates his goal during the Serie A match between AC Milan and SS Lazio at Stadio Giuseppe Meazza on March 20, 2016 in Milan, Italy.  (Photo by Marco Luzzani/Getty Images)
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West Ham’s search for an elite striker continues, with their newest target AC Milan’s Carlos Bacca.

According to Sky Sports, the Hammers have bid $22 million for the striker, who led Milan with 18 goals in Serie A play last season.

However, after paying $34 million to sign the striker last summer, it is believed Milan would be unwilling to sell their top scorer for less than $30 million.

MORE: All 2015-16 PL season reviews ]

At 29-years-old, Bacca has been one of Europe’s most consistent forwards over the past few seasons. After bagging 49 goals in 108 appearances for Sevilla, he earned a move to Milan last July, finishing third in Serie A scoring in his first year with the club.

West Ham’s chairman David Gold has been open about his desire to sign a world-class striker, with Lyon confirming that they rejected a $45 million bid from the Hammers for Alexandre Lacazette.

VIDEO: Neymar takes batting practice before New York Mets game

NEW YORK, NY - MAY 31:  Brazilian soccer player  Neymar Jr stands in the New York Mets dugout before the game against the Chicago White Sox at Citi Field on May 31, 2016 in New York City.  (Photo by Al Bello/Getty Images)
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We all know Neymar’s skills with a soccer ball, but what about with a baseball bat?

Spoiler alert: He’s better with his feet.

[ FOLLOW: All of PST’s Copa coverage ]

The Barcelona and Brazil superstar was in New York on Tuesday night and hit up the batting cages at Citi Field before the Mets game against the Chicago White Sox.

Taking swings lefty, Neymar made some contact but didn’t necessarily have the smoothest stroke…

He then hit the field and got back to his roots, showing off some footskills while juggling a baseball.

I’m not too sure if Neymar is a baseball fan, but this may make him the Mets’ newest, most famous supporter (sorry Jerry Seinfeld).

Neymar is in the United States as he has some time off after the long Barcelona season. He is not playing in the Copa America with Brazil, but will instead play in the Olympics in August.

Messi’s tax fraud case begins with player avoiding court

BARCELONA, SPAIN - APRIL 17:  Lionel Messi of FC Barcelona looks on  during the La Liga match between FC Barcelona and Valencia CF at Camp Nou on April 17, 2016 in Barcelona, Spain.  (Photo by David Ramos/Getty Images)
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MADRID (AP) Lionel Messi’s tax trial began Tuesday with the player deciding not to appear in court for early proceedings.

Messi is facing a prison sentence of nearly two years on charges he failed to properly pay taxes for part of his earnings from Barcelona from 2007-09.

[ FOLLOW: All of PSTS’s Copa coverage ]

The Argentina playmaker is not obligated to appear in the Barcelona court until Thursday, when he is scheduled to testify before a judge. Sentencing is not expected until next week.

Messi and his father, Jorge Horacio Messi, have been charged with three counts of tax fraud for allegedly defrauding Spain’s tax office of 4.1 million euros ($4.5 million).

Because of the trial, Messi is missing Argentina’s preparation for the Copa America Centenario, which begins Saturday in the United States. He is expected to fly straight to the U.S. to join his teammates after the trial ends. Argentina debuts in the tournament on Monday against defending champion Chile.

Even if found guilty, it is highly unlikely that Messi or his father will face any jail time. They have denied wrongdoing.

[ COPA AMERICA PREVIEWS: Group A | BC | D ]

“Everything is good. Everybody is calm,” said Messi’s lawyer, Enrique Bacigalupo, as he arrived at the Barcelona court on Tuesday.

The trial is centered on alleged unlawful activities of Messi’s father, but authorities said the player knew enough to also be named in the case. Officials said that although Messi was mostly unfamiliar with tax issues, there was sufficient evidence to believe he could have known and consented to the creation of a fictitious corporate structure to avoid paying taxes on income from his image rights.

In addition to each facing a prison sentence of 22 months and 15 days, Messi and his father could also be fined in the amount defrauded and ordered to pay all legal proceedings and the loss of any possible tax benefits for a year and a half.

Messi is just the latest high-profile player to have to deal with Spain’s tough tax system. Neymar, Javier Mascherano, Adriano and Xabi Alonso also were targeted by authorities recently.

[ MORE: Marcelo giving away UCL winners’ medal…on Facebook ]

Mascherano, Messi’s teammate with Argentina and Barcelona, earlier this year was handed a suspended one-year prison sentence for not paying nearly 1.5 million euros ($1.6 million) in taxes for 2011 and 2012. Brazil striker Neymar recently had to testify before a judge because of alleged irregularities involving his transfer to Barcelona. He and the club were accused of withholding the real amount of the transfer fee, in part to avoid paying the full amount of taxes.

Messi was also being investigated by Spanish tax authorities after his name was among those released in the probe of international offshore accounts, known as the Panama Papers, although he was not charged for those allegations.