If he goes I'd most like it to be to Utd to be fair as I know we'd receive the highest fee off you, but like most I think that ship has sailed. There are three main suitors as I see it right now.
Arsenal - will offer a lower fee for sure but have players we might be interested in (Nelson, Smith-Rowe etc.)
Chelsea - £25-30mish plus Batshuayi coming our way might do it if they can avoid the ban.
Spurs - Need to buy players and still won't have access to the top shelf IMO.
Then there are some more unlikely ones:
Dortmund - May need a Sancho replacement and were looking at Wilf in January.
City - If Sane moves on there is a vacancy - wouldn't be a first choice replacement for them I am sure, but I would think he is on the list.
Liverpool - Not a top target again but they do need someone to rotate with the front 3. They also have players like Wilson we'd be interested in taking to bring the fee down.
PSG - Heard they made tentative enquiries recently.
It's in our interest to see how the first big moves play out before we accept any bids really. The more unlikely suitors may emerge as the window progresses.