Manchester United, Bayern Munich 'to battle for Denzel Dumfries'

The 26-year-old has just completed his first season at San Siro, contributing five goals and four assists from his 33 outings in Serie A.

Despite finding himself in an out of the starting lineup on occasions, the Netherlands international is the favoured option at right wing-back.

However, such is the magnitude of Inter's ongoing financial issues that they may have to part ways with key men in order to retain the services of other important players.

According to Calciomercato, that is the case when it comes to Dumfries, who may be sacrificed in order for Inter to keep hold of Alessandro Bastoni.

The Italian giants are also under pressure to meet FFP criteria at a time when they have also been heavily linked with Chelsea forward Romelu Lukaku, who wants to return to the club.

A potential acquisition of Paulo Dybala on a big-money contract is also a possibility, and it appears that trying to make a substantial profit on Dumfries will be viewed as a positive business move.

Although Inter shelled out just under £13m for Dumfries last summer, the likes of United and Bayern would likely be more than willing to sign the player for a marginally bigger fee.

In the case of United, Aaron Wan-Bissaka has allegedly been made available for transfer, and any funds recouped from a sale or loan could be invested in Dumfries.

Despite having just a year remaining on his contract, it has been suggested that fellow right-back Diogo Dalot will remain at Old Trafford for next season.

As far as Bayern are concerned, they have just signed Noussair Mazraoui on a free transfer from Ajax, and the Morocco international is now expected to challenge for a first-team role.

Bayern already have other players who can deputise at right-back, including Benjamin Pavard and Joshua Kimmich, but their futures are more likely to be spent in the centre of defence and midfield respectively.

That would leave Dumfries to act as direct competition for Mazraoui, as well as providing better cover for the wing-back areas should Julian Nagelsmann switch to a back three on a more regular basis.

While Dumfries still has three years left on his contract, that is unlikely to become an issue unless he decides that he wants to continue his career at Inter.