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There is a queue for the French defender. He could be the one sacrificed to balance the books

Juventus are gearing up for the clash with Sassuolo in the middle of a full-blown injury crisis, especially in midfield. That leaves Luciano Spalletti leaning on the certainties elsewhere in the side, where the pecking order, particularly in defence, is already well established.

One of this season's untouchables is certainly Pierre Kalulu and, with the January transfer window approaching, he could become a real target for several clubs, with Manchester United especially keen on him.

Observers in Italy

Kalulu has had admirers across Europe for some time, and in the summer Juventus turned away a few enquiries for him. That situation, however, could already change in January because, according to the German website fussball-news, Manchester United have put the versatile French defender at the top of their transfer target list and have sent scouts to Italy to keep tabs on him.

There is a queue

However, the Red Devils will not be the only side keen to sign the former AC Milan player if a move away from Juventus really does open up.

Last summer, Aston Villa were the club most interested, while Tottenham and Liverpool are also in the queue, to mention only Premier League sides.

Sacrificed on the balance sheet?

Juventus must complete a sale to close out their accounts in the best possible way. That sale will need to do one of two things: cut fixed costs, so a player with a big combined salary and amortisation impact, or bring in a major capital gain.

Kalulu is not one of the players carrying a high fixed cost, around €6.7 million between his amortisation share and a gross salary of €3.4 million, but he is also one of those who could deliver a large capital gain if a huge offer arrives.

50 million

In the summer, Juventus told interested clubs they would not accept less than €50 million.

At that price, with the residual value of the transfer fee dropping to just under €10 million on 31 December, Carnevali and Massara would bank a capital gain of around €40 million. That would be enough, in one move, to balance the books after this season's missing Uefa revenue.

This article first appeared on Goal.com and was syndicated with permission.

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