The way some newspapers were discussing Victor Lindelof’s proposed move to Manchester United last month suggested the deal was all-but completed.

And yet here we are, five days into the New Year and January transfer window with no sign of an agreement or announcement in sight.

It would appear that the deal is still fairly far away from being wrapped up, however, the recent form of Phil Jones and Marcos Rojo has eased the urgency of which Jose Mourinho initially wanted it completed.

According to the Manchester Evening News, though, it isn’t actually Man United who are delaying negotiations but Lindelof’s current club, Benfica.

The Swedish defender moved to Portugal at the end of 2011 from his boyhood team Vasteras and it is believed they are owed 20% of Lindelof’s next transfer.

Benfica are currently in process of trying to renegotiate the clause as well as settle a dispute over an outstanding payment worth €250,000 – forcing Mourinho and co. to wait.

Vasteras play in the third tier of Swedish football and, providing the agreed fee between United and Benfica is indeed £38m, would be in line to pocket a crucial £7.6m as a result.

A complaint has also been filed as they believe they should have received an additional fee after Lindelof made 10 starts in the Primeira Liga and Champions League.

The 22-year-old hasn’t been included in Benfica’s last two matches – suggesting the move to the Premier League is still on, however, a new rumour published by The Sun would appear to contradict that theory.

The British tabloid understands the Red Devils have already begun pursuing a different target and launched a £32.5 million bid for Roma’s Kostas Manolas.

But the Serie A side are well aware of United’s desire for a new centre-back so are expected to demand a much bigger price for the Greek international.