Manchester United are watching on as Premier League clubs scramble to get a boatlod of transfer deals done before June 30 - and could look to capitalise with a monster move of their own.
Four clubs - Newcastle United, Everton, Aston Villa and Chelsea - look to be playing their own version of transfer swaps, but without the Panini sticker books, as they race to get business completed in time to comply with the Premier League's Profit and Sustainability Rules (PSR).
Chelsea and Villa's business looks to see Ian Maatsen move from Stamford Bridge to Villa Park in a £37.5million deal that will see the Blues bank virtually all of that fee in their profit column, given the player has been on their books since he was 16.
For Villa, they can amortise that fee over five years, meaning only £7.5million is outlayed in this year's accounts. In return, Chelsea are set to sign Omari Kellyman - an 18-year-old striker now valued at just shy of £20m.
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