With soccer’s international transfer window opening up again on New Year’s Day, the Jermain Defoe era in Toronto could finally, officially be coming to a close.

During the summer transfer window, the rumour mill linked Defoe to a number of teams in the English Premier League. Since then, there have been more reports suggesting that Defoe — the centrepiece of TFC’s $100-million makeover last winter — will be on his way back home to England.

GM Tim Bezbatchenko acknowledged in mid-December that there have been several inquiries about Defoe, who spent much of his time in Toronto on the disabled list. (He’s currently recovering from groin surgery).

“Yes, we’re taking calls and emails . . . There are ongoing talks,” said Bezbatchenko.

Outgoing MLSE president Tim Leiweke, the driving force behind TFC’s big makeover, told The Canadian Press in November that the club wouldn’t be interested in getting back less than they’d paid for Defoe.

“There’s no DP that is ultimately going to leave this organization and we go backwards on the capital invested. That’s not going to happen,” said Leiweke. (Though the team has never officially confirmed it, TFC is widely reported to have paid a $10 million transfer fee to Tottenham Hotspur for Defoe).

But where will the star Toronto FC striker end up when all the wheeling and dealing is done? That remains to be seen. Here are a few potential landing spots:

Queen’s Park Rangers: Most of the talk during the summer transfer window centred on Defoe making a move to QPR. The reason? The English Premier League club is helmed by longtime Defoe mentor and friend Harry Redknapp.

Redknapp told the Daily Mail last week that he’s interested in Defoe on a loan deal — something which likely wouldn’t be nearly as lucrative a return for TFC as a transfer.

“It is a difficult one because of the whole package . . . We want a couple of loans in. We are looking for loans. We are not looking to spend money in January. We bought some players in the summer and we have a good squad,” Redknapp told the Mail.

After the close of the fall transfer deadline, and following his return from a groin injury, Defoe played down talk from Redknapp he wanted to move to QPR.

“He always says that,” said Defoe, with the slightest hint of a grin on his face. “Obviously Harry’s going to come out and say that, because of the relationship I’ve got with him. He knows I love playing for him, but Harry saying that, it’s not in my control.”

QPR is currently only two points out of the relegation zone.

Newcastle United: Newcastle was also consistently linked with Defoe during the summer transfer window. But even before Defoe was lured to Toronto, Newcastle manager Alan Pardew told England’s Mirror newspaper that he’d be interested in the striker. Pardew, however, could be on the move himself — he’s been given permission to talk about taking over Crystal Palace. Taking Pardew’s place in the interim? None other than former Toronto FC manager John Carver.

Leicester City: Leicester sits dead last in the Premiership. Manager Nigel Pearson’s side has scored just 17 goals in 19 games, so could use Defoe’s scoring touch. Whether Defoe would want to play for a cellar-dwelling team, however, is another matter entirely.

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Toronto FC: Don’t rule out the possibility that Defoe could return to the Reds’ lineup next season. If TFC sticks to its guns when it comes to getting back the full amount it paid for Defoe, some clubs may balk at paying for a 32-year-old who spent much of last season on the disabled list, no matter how talented he is. Then there’s the matter of Defoe’s salary demands. He’s currently making $8 million per season, and it was reported during the summer transfer window he’d be looking for a raise as part of any transfer.

It’s also possible Defoe could be loaned to another club in an attempt to work out a permanent transfer, which could still falter.

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