The newspaper claims provisional deals are in place to bring two unnamed United targets to Old Trafford at the end of the season. The club is desperate to avoid a repeat of last summer, when the departure of Sir Alex Ferguson and arrival of David Moyes disrupted the planned transfer activity.
In the end, United only signed one first-team player, midfielder Marouane Fellaini from Everton.
Activity is already well underway at Old Trafford to ensure this summer runs much more smoothly. The report suggests United have consciously set out to agree transfers as much as six months in advance to avoid disappointment.
Last summer the club had no problem identifying targets, but the last minute nature of the pursuits ultimately contributed to the club ending up empty handed.
Cesc Fabregas, Thiago Alcantara, Ander Herrera and Sami Khedira all slipped through the net before Moyes reached back to Goodison Park to salvage something from the window.
There's no word on who the two players quoted in the Guardian story are, and United have been linked with a whole host of players since the January window.
A priority is thought to be a central midfielder, and reports last week claimed United had provisionally agreed a £37m transfer to sign Portugal international William Carvalho from Sporting Lisbon, with the player to finalise the move before the World Cup.