Makhanya, 22, has made 53 appearances for Philadelphia since breaking into the first team. The report describes him as a centre-back with composure in possession and a strong physical profile - qualities that would give Rangers another option in central defence.
The transfer is not yet complete. Discussions between Rangers and Philadelphia are understood to be ongoing, although personal terms are not expected to prevent an agreement if the clubs settle the remaining details.
For Derek McInnes, the priority appears to be adding competition rather than relying on a small group of established defenders. Rangers’ defensive depth was identified as an area requiring reinforcement after last season’s disappointment.
Rangers’ interest in Cozier-Duberry points to a second recruitment priority: more pace and creativity in wide areas.
A permanent move for the Brighton winger would reportedly cost more than £5m, making it a significantly larger investment than the proposed Makhanya deal. That difference could shape the club’s strategy, particularly if Rangers are determined to keep spending at workable valuations.
Makhanya therefore looks like the more immediate and financially controlled opportunity, while Cozier-Duberry would represent a bigger attacking commitment.
The report says there is willingness on both sides to reach a resolution on Makhanya, with an agreement possible imminently. Rangers will want clarity quickly, with the new season approaching and McInnes still shaping his squad.
The next step is whether the defensive talks turn into a completed transfer. If they do, attention will likely shift to the winger market and whether Rangers are prepared to meet Brighton’s higher asking price.