The Premier League champions endured a frustrating summer transfer period as they missed out on a number of prominent playmakers including Cesc Fabregas, Thiago Alcantara and Ander Herrera.
Another approach for Fabregas would appear futile for David Moyes, while Thiago joined Bayern Munich in the summer and a deal for Herrera could prove more costly than had initially been anticipated by the Old Trafford club.
With these things considered it is claimed by the Daily Star that Manchester United will instead focus their endeavors on the acquisition of Lallana, who is valued at a more reasonable £15 million.
The 25-year-old has flourished this season in Mauricio Pochettino's impressive Southampton side and his displays could now lead to a high-profile transfer to Manchester United.
Saints, however, are not in a position where selling is a requirement and could realistically hold out for a fee far superior than the supposed valuation of the player.