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A report claims that Juventus have £40m to spend in the January transfer window and have drawn up a list of targets, which includes Borussia Dortmund's Ilkay Gundogan.

Italian champions Juventus have reportedly set aside £40m in transfer funds for the upcoming winter window.

The Old Lady have made an indifferent start to the 2015-16 season, but they are now just six points off the Serie A leaders Inter Milan.

According to Tuttosport, Juventus have money to spend in January and have a list of targets in mind, which includes Borussia Dortmund's Ilkay Gundogan.

The German international has played a key role in Dortmund's strong start to the season, but he will be out of contract in 2017 and it is understood that the 25-year-old is currently refusing to sign a new deal.

Juventus are currently the form team in Serie A having won each of their last five matches in Italy's top league.

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