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The Bild report from December that linked Volland to Dortmund also insisted that BVB were in the market for a top striker like Diego Costa or Jackson Martinez. Other reports have linked Edin Dzeko and Karim Benzema with a move to the Ruhr area.
Costa has a buyout clause at Atletico and the club would be unable to stop him from joining BVB if a €38 million offer were tabled, but the hefty price of his transfer and the fact that they would likely have to out-bid Arsenal, Manchester United and Chelsea (who are also reportedly interested) in terms of wages offered means that a move for Costa is unlikely.
Similar to the situation with Costa is that with Martinez, who has an even higher buyout clause of €41 million. The striker has been linked with Arsenal and Chelsea, and wages would be a considerable hurdle for BVB to overcome.
A tertiary option who perhaps is less of a coveted commodity in the transfer market is Karim Benzema, whom Bild recently linked with Dortmund. A report claimed that Dortmund could swap Ilkay Gundogan (who has long been a top transfer target for Real) for the Frenchman in a deal that would also make Nuri Sahin free to sign a long-term deal with BVB without the club having to pay the €6 million cost of his release.
BVB still have not given up on an extension with Gundogan, however, and may prefer to take some €25 million rather than signing Benzema, whose €8.5 million-per-year wages are more than double those of any Dortmund player.
A final option is Edin Dzeko, who was initially reported to be a possibility for Jurgen Klopp's side when Lewandowski's decision not to renew his contract was announced. The trainer was clear in saying the Bosnian would have to take a pay cut in order to seal his move. Dzeko was again linked with Dortmund in November, although it still is unknown how willing he is to see his wages slashed in order to play with less competition.
Of the bunch, Dzeko (whose contract with Manchester City expires in 2015) is perhaps the most likely transfer. However, a price tag in excess of €20 million, plus a new club wage record, might push BVB towards a riskier but more affordable option.
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