Reports from Spain claimed that the Red Devils were keen to install Carlo Ancelotti and the new manager at Old Trafford when Sir Alex Ferguson first retired in 2012 and then again after they sacked David Moyes a year later.
Ancelotti was smitten with the Bernabeu club on both occasions as he continues to build a new generation of Galacticos with the help of Florentino Perez. However, Manchester United officials retain an interest in the Italian and he is their first choice target to replace Louis van Gaal.
Rather sensationally, the report claims that not all is well in the halls of Old Trafford. It states that Van Gaal has failed to convince the powers that be at his new club and that Manchester United are facing up to the prospect of sacking their second manager in under a year.
While Van Gaal took his first big scalp against Arsenal at the weekend, it was hardly a convincing performance from a team that was heavily invested in during the summer. Despite spending £150 million, the problems of last season remain prominent and Manchester United look to be struggling to make it into the top four once again.
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If the unthinkable happens and the Manchester United board pull the trigger on the Dutch master, they are still willing to pay Ancelotti the same amount they reportedly offering him in the summer.
A tempting proposition
A £270,000-a-week deal would make Ancelotti the best paid manager in the world. He has turned down the offer in the past, but a chance to rebuild one of the greatest clubs in football will be a tempting proposition, especially if Ancelotti can achieve the ultimate aim of retaining the Champions League this season.
Going out on a high at Real Madrid is something very few managers have achieved. Even the self-glorified Jose Mourinho was shoved out of the door, only avoiding a premature exit through reputation alone.