And United boss David Moyes has reportedly targeted Paris Saint Germain striker Edinson Cavani as his number one summer priority.
Moyes is expected to get up to £200m to spend at the end of the season to overhaul the squad he inherited from Sir Alex Ferguson.
A number of names have been linked with Old Trafford, with German newspaper Bild reporting that Matthias Ginter of Freiburg and Bayern Munich's Toni Kroos are also under consideration alongside Cavani.
The Uruguayan international has enjoyed an impressive first season in the French capital, but his frustration at playing out wide is well documented. Zlatan Ibrahimovic remains the number one option through the middle at the Parc des Princes and that's unlikely to change.
PSG would be in a strong negotiating position regarding Cavani, having signed him for £53m last summer and under zero financial pressure.
So the report notes Moyes may be forced to break United's transfer record again if Robin Van Persie leaves the club and alternative is required.
Unthinkable at the start of the season, rumours have continued to grow regarding a potential Van Persie exit at the conclusion of the season.
He's reportedly frustrated at the turnover of back-room staff, and at some of the new coaching methods employed by the Moyes regime.
Should he leave this summer, United would need a direct replacement and Cavani would be a world-class, albeit expensive, option for Moyes.