According to HITC, Middlesbrough have been heavily linked with the DR Congo international Marcel Tisserand as Ben Gibson looks ever closer to an exit from the Riverside Stadium.
Boro manager, Garry Monk, seems to have turned his attention to the 24-year-old as he looks to reinforce his defense for the new season.
Middlesbrough will be looking to finish in one of the automatic promotion spots but face a lack of defensive cover with only David Ayala, Ben Gibson and Dael Fry available as the recognized senior defenders in the squad.
The speculation surrounding the future of club captain Ben Gibson, linking him with a move to the Premier League, will provide further problems to an already depleted backline.
Boro have reportedly already had two bids rejected by the German club for Tisserand. Nonetheless, Monk is confident of landing the former Monaco man before the window closes on August 31st.
Ingolstadt will find it difficult to keep hold of their prized asset following their relegation to German Second Division last season. Nevertheless, they can make a profit off the player whom they signed at the beginning of last season for about £5 million.