The tabloids go crazy this time of year, spreading joyous news to a multitude of clubs in the form of far-fetched transfer rumours.
And that's exactly what they are a lot of the time. Rumours.
Some are more speculative than others, and some sound like they have been made up by a bloke down at the local pub.
I'd be interested to see what the statistics were for stories vs. actual moves, and I'd be willing to bet a rather large amount that the stories outweigh the moves by a significant amount.
Nevertheless, I enjoy reading them as much as the next person.
Here we'll take a look at some of the bigger transfer rumours that might just happen.
Considering Real paid £55 million for the Brazilian in 2009, they would be taking a huge loss if that deal was to happen.
Kaka really could move on from Real Madrid next year, and there would be a host of clubs taking an interest if he declared he wanted out.
Thierry Henry is Arsenal's all-time leading goal scorer and is currently plying his trade in the MLS at New York Red Bulls.
Recent stories indicate that Arsenal manager Arsene Wenger has contemplated a loan move for Henry to boost his attacking options should anything happen to Robin van Persie.
While this story might not involve a huge fee or a player at the top of his game, it certainly is a huge transfer for Arsenal fans.
Henry is currently training with Arsenal to stay fit during the MLS offseason.
Dimitar Berbatov topped the Premier League top scorers list in the 2010/11 season for Manchester United by scoring 20 goals.
He was then controversially dropped from the first-team squad for the Champions League final against Barcelona and has hardly featured for the club since.
His contract is due to expire this summer, so Manchester United may look to get as much as they can for the player in the January window.
Berbatov cost the club £30.75 million in 2008.
Note as I finish typing this slide that Berbatov got a start against Wigan and slotted a hat trick!
Putting himself in the shop window, perhaps?
Newcastle United picked up a bargain when they signed Cheikh Tiote in the summer of 2010 for £3.5 million.
Some excellent performances in the Premier League have seen his value rocket skyward, and Liverpool are one of a host of clubs to apparently take note.
With Liverpool having lost Lucas Leiva for the rest of the season through injury, Tiote could be the ideal replacement.
There is no figure mentioned, but the report suggests his value has at least tripled.
AC Milan have been in talks for the player, which could see him move on in January.
Tevez is perhaps the most likely of anyone to be moving on in the new year.
January wouldn't be a good time of year to sign Luka Modric given that his price would be highly inflated following Tottenham's desperate efforts to keep him from Chelsea earlier this summer.
Manchester United are apparently set to ignore that, though, and make a bid in the new year in order to replace the retired Paul Scholes.
It seems Modric is willing to move from Spurs despite their excellent league position, but the price wouldn't be cheap.
With Nicholas Anelka moving on and Didier Drogba possibly following, Andre Villas-Boas could look for a partner for Daniel Sturridge due to Fernando Torres' rapid fall from grace.
Chelsea have the finances to make the deal happen and are strongly placed to offer Champions League football.
Darren Bent signed for Aston Villa for £18 million (plus add-ons) deal in January 2011.
His goal record for Villa is almost a goal every other game, but he has certainly not been at his best at the club.
Recent reports suggest the player could be sold in January, and surely there would be a number of interested parties.
It's clear Bent isn't at the club he desires with Villa having lost wingers Downing and Young, which has seen his supply rate diminish significantly.
Who knows where he might go, but a move is always an option with Darren Bent.
As always, January will spew up some wonderful and colourful stories for transfer rumours, some more realistic than others.
It's always a matter of opinion which you choose to believe and which you think will never happen in a million years.
One thing people often quote is that there's no smoke without fire, but even that doesn't apply in the football world.
Seeing a big transfer occur is a great occasion for a club, and sometimes a sad one for another.
If you're a neutral, it's just interesting to see how that player will justify the price tag and how it may impact an international career.
All we can hope for as fans is that just one of our dreams may come true this January.
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