The 2026 transfer window is set to kick off on 1 January, and it's expected that the Italian Serie A will see a flurry of activity as players move to join new clubs or sign for long-term deals.

Here are some key players who have been linked with a move in the upcoming transfer window:

- Mario Balotelli - The former Napoli star has been linked with a move away from Italy for some time now, but he remains one of the top goalscorers in Europe this season. He was reportedly offered a deal by Fiorentina before they were knocked out of the Europa League, so it's possible he could be on the move again.

- Cristiano Ronaldo - The Portuguese superstar has already made several moves since leaving Manchester United, but he remains a top target for many teams looking to strengthen their squad. His contract at Real Madrid expires in June, so there's still plenty of time for him to leave.

- Lautaro Martinez - The Colombian international has been linked with a move away from Real Madrid for some time now, but he remains one of the most promising young talents in world football. If he can impress at Inter Milan next season, he could become a major player for the club.

- Nani - The Nigerian international has been linked with a move away from Manchester City for some time now, but he remains one of the top attacking options in Europe. He scored twice in the Champions League last season, and his performances for Manchester City have impressed scouts.

- Santi Cazorla - The Spanish international has been linked with a move away from Real Madrid for some time now, but he remains one of the top midfield options in Europe. He scored four goals in the Champions League last season, and his performances for Real Madrid have impressed scouts.

As the transfer window approaches, fans and analysts will be keeping an eye on how these players perform during the campaign. It's also worth noting that transfers may not always take place, and some players may opt to stay in their current club instead of moving to another team.