Liverpool, Chelsea battling Manchester United for £103m Benfica teenager?

The 19-year-old is regarded as one of the best young talents in European football, already making 65 appearances for Benfica's first team, contributing three goals and three assists in the process.

The midfielder has been a vital player for his Portuguese club this season, making 45 appearances in all competitions, scoring twice and registering two assists.

Man United continue to be heavily linked with Neves, and a report earlier this month claimed that the club's new minority shareholder Sir Jim Ratcliffe had approved a record-breaking move for the youngster this summer.

Neves has a release clause of €120m (£103m) in his current deal, and Benfica are not believed to be prepared to let him leave for anything under his buy-out fee.

The Portuguese is believed to be Man United's top midfield target for the summer, but according to O Jogo, Liverpool and Chelsea are also determined to bring him to the Premier League.

Meanwhile, the report claims that Paris Saint-Germain and Bayern Munich are also in the hunt ahead of the summer transfer window.

Scouts from major European clubs have allegedly been watching Neves, who is said to be one of the lowest-paid players at Benfica, throughout the season.

The midfielder has scored twice and registered two assists in 26 league appearances this season, with Benfica currently second in the Primeira Liga table, one point behind the leaders Sporting Lisbon.

Roger Schmidt's side are also in the semi-finals of the Taca de Portugal against Sporting, while they will face Marseille in the quarter-finals of the