Manchester United will renew their interest in Athletic Bilbao midfielder Ander Herrera when the transfer window reopens in January, reports the Daily Mail.
After failing with a deadline day bid to bring the Spaniard to Old Trafford - which was just one of a catalogue of errors made by the club this summer - the Premier League champions will attempt to restore their crumbling reputation as a major player in the transfer market with an improved offer for the player in 2014.
David Moyes will continue to monitor Herrera's progress at the San Mamés Stadium over the next few months, before re-entering negotiations with Bilbao.
The Manchester United manager insisted that the only reason the initial deal broke down was because he considered the £30.5million buy-out clause too high, and maintained that the club did not make a second offer, after having a £26million bid turned down by Bilbao last week.
"I really liked the player and still do," said Moyes. "We were trying to do a deal but I just thought the buy-out figure was the wrong valuation."
Reports in Spain suggested that tax-related issues is the reason why Herrera's Manchester United move was halted, with the two parties simply running out of time to decipher the small print surrounding the deal before the 11pm transfer deadline on Monday.