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Leeds United have been linked with Nahitan Nandez since the beginning of the year, and the claims were given new life this week as a report from Italy stated there are ‘contacts in progress’ for the player’s signing.

The 24-year-old’s asking price was set at a huge €36m, yet Cagliari sporting director Pierluigi Carta has already admitted his side will not be able to turn down a proposal for any of their players, if the offer is tempting: “I don’t want to be a hypocrite, [but] if important offers arrive, you can’t refuse them. But the transfer market thrives on balance.”

Cagliari president Tommaso Giulini then confirmed interest from the Premier League club, quoted by Gazzetta dello Sport as saying: “Bielsa would like Nandez at Leeds, but we don’t have time to replace a starter like him.”

Centrotentuno, a Cagliari focused website, report an offer from Leeds United has been rejected. Andrea Radrizzani is pushed forward, with it being explained he’s friends with Giulini and has used his contacts to try and progress the deal.

However, it’s also made clear that when it comes to football business, friendship means little.

Leeds United are said to have put a £30m offer ‘on the table’ for the midfielder, however, this hasn’t made Cagliari wobble yet. Whilst the money would be welcome, it’s insisted such a bid would have had a much better chance of success weeks ago, because now Cagliari wouldn’t have long to reinvest some of it.