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As the year comes to a close and the January transfer window opens, let's take a look at some Champions League dropouts that could serve as potential transfer targets next month.

Mergim Berisha, 22, forward, Red Bull Salzburg 

With Dominik Szoboszlai's move from Red Bull Salzburg to RB Leipzig now officially complete, all eyes will turn to the Red Bull assembly line to see who the next gem will be.

Mergim Berisha appears to be the obvious candidate with seven goals from his last eight matches and notable strikes against Bayern Munich and Lokomotiv Moscow in the Champions League.

However, the German-born 22-year-old of Kosovan origins has competition in the form of Patson Daka and Sekou Koita.

While all three will still be on display in the latter stages of the Europa League, there are some players who have dropped out of Europe completely and could represent good value for money this January.

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Christian Eriksen, 28, midfielder, Inter Milan

As reported by CBS Sports Soccer Insider Fabrizio Romano, Inter Milan are unlikely to stand in Eriksen's way if he asks to leave the Serie A outfit this winter.

Considering that predates the Nerazzurri's embarrassing exit from Champions League Group B in last place, the Denmark international's departure seems even likelier.

Nothing about the 28-year-old's January move to Giuseppe Meazza has worked out and clubs such as Borussia Dortmund and Paris Saint-Germain have been linked with him relatively recently.

If an acceptable offer is put in front of the player and club, this one will happen.

Paul Pogba, 27, midfielder, Manchester United

Agent Mino Raiola has made no secret of the fact that Pogba and Manchester United are "over" while the France international continues to dream of a Real Madrid move.

Like the Salzburg trio, Pogba will continue to play in the Europa League this season -- if the Premier League outfit use him -- but he wants out of Old Trafford.

Raiola has admitted that a January move could be difficult to engineer, but a desperate European giant could change United or Pogba's stance.

This one will likely have to wait until the summer but with Champions League knockout phase qualification money now in the bank, some clubs could be more flexible.

Sardar Azmoun, 25, forward, Zenit Saint Petersburg

Zenit endured an abysmal campaign in Group F with one point from six matches and few members of the Russians' squad covered themselves in glory.

Although he did not score in this season's UCL group stage, Azmoun's goal return is better than one every two matches since his 2019 arrival.

Few Zenit players deserve a second look based on their showing, but the Iran international turn out to be a worthwhile gamble if he can carry his current numbers to his next club.

Andre Onana, 24, goalkeeper, Ajax

Ajax will be continuing their European campaign in the Europa League after a third-placed finish in Group D.

Goalkeeper Onana's error condemned the Dutch giants to defeat away at Liverpool and a point could have changed the situation before the final match of the group against Atalanta.

Despite the gaffe and his public apology, Onana has proven his worth at Johan Cruyff Arena and is one of the most attractive options in the squad along with Nicolas Tagliafico.

Irfan Kahveci, 25, midfielder, Istanbul Basaksehir

The Turkey international has the dubious honor of being one of a select few players to score a Champions League hat-trick and still finish on the losing team after RB Leipzig's dramatic 4-3 win over Istanbul Basaksehir in Turkey.

Kahveci, 25, has already been the subject of interest from Sevilla in the past and it is difficult to imagine that the Spaniards -- and possibly others -- will not come back for such a talent playing for a team win no continental football for at least the remainder of this term.

Manor Solomon, 21, midfielder, Shakhtar Donetsk

Shakhtar Donetsk will play on in the Europa League and the Israel international is likely to be a key player in those plans.

However, a bigger European club could make a sizable offer that persuades the Ukrainians to cash in with the possibility of keeping hold of their most talented Brazilians for a bit longer.

Scoring once in each win over Real Madrid will not have gone unnoticed …

Viktor Tsyhankov, 23, midfielder, Dynamo Kiev

Another Ukraine-based talent that clubs could take a look at is the Dynamo Kiev man who scored against both Ferencvaros and Barcelona in Group G and also scored a superb goal at Stade de France with the national team.

The 23-year-old might be tempted to stick around to see how Mircea Lucescu's plans take shape but plenty of European suitors will already have his name on their shortlists this winter.

If Tsyhankov does stay with Kiev, he will not be playing competitive football again until mid-February with Ukraine now on their winter break.

Duje Caleta-Car, 24, defender, Marseille

Wanted by West Ham United this summer, Marseille's pitiful Champions League showing could open the door to a January move -- especially with the Hammers faring well and OM in a tight financial position with COVID-19 and the Mediapro television rights collapse ravaging French football.

Anton Miranchuk, 25, midfielder, Lokomotiv Moscow

With brother Aleksei already plying his trade abroad with Atalanta in Italy, Lokomotiv Moscow could soon see twin brother Anton leave after a disappointing finish in Group A left them without Europa League football and a fair way off the pace in the Russian Premier League.

Goals against Bayern Munich, Atletico Madrid and Red Bull Salzburg certainly illustrated his capability to make a move to a bigger -- and less chaotic -- European side in the near future.


HONORABLE MENTIONS

With a goal in each match against Zenit in the group stage, Club Brugge's Charles De Ketelaere will be a watched man if he stays with the Belgians for the latter stages of the Europa League while Ferencvaros' Tokmac Nguen won himself some admirers and managed to notch a goal against Kiev.