Manchester United have identified Benfica midfielder Nicolas Gaitan as their top target for the January transfer window, it has been claimed.
The 23-year-old has impressed immensely since his move to Portugal from Boca Juniors and has, so far, chalked up six appearances for Argentina.
Manchester United have been consistently linked with Gaitan in recent months after he impressed during Benfica's Champions League clashes with the Barclays Premier League champions.
According to The Independent, Sir Alex Ferguson has picked out Gaitan as his 'No.1' target next month, but may have to part with as much as £39 million to bring him to Old Trafford.
Also reported to be on the radar of the United boss is Gaitan's club-mate, Javi Garcia, who also continues to star for Benfica.
However, Ferguson has already moved to dampen expectations of big-money signings next month, claiming it is 'difficult' to complete any significant business in January.