Manchester United have been heavily linked with a move for Borussia Dortmund defender Mats Hummels, but are yet to lodge an official bid for him.
The Red Devils are expected to be in the market for a centre-back in the summer window and Hummels has been identified as their top target.
According to reports Hummels is considering his future after a poor campaign with Borussia Dortmund, while Jurgen Klopp's announcement that he will step down from his role at the Westfalenstadion at the end of the season could sway the defender's decision.
The Daily Mail claimed this morning that Manchester United were lining up a bid of around £21.5 million and the paper's northern football correspondent Ian Ladyman has provided an update on the situation this afternoon. He tweeted: "No bid for Hummels but #MUFC interest remains"
He also provided an update on Manchester United's interest in PSV youngster Memphis Depay, writing: "Depay choosing between clubs. That's all."
The Dutch youngster is reportedly being courted by a host of top clubs with Manchester United, Paris Saint-Germain and Bayern Munich all in the race for his signature. Boss Louis van Gaal had hoped to hold the upper hand in the race for his services because of his close relationship with the player and PSV Eindhoven technical director Marcel Brands.
"It's true there has been contact with Manchester United and Paris Saint-Germain and a third, big European club. But this time we are talking about bigger amounts of money," confirmed Brands this week.
"In this situation we cannot carry on with a club. It's not the most important thing who we talk to, the player has to choose which club he will pick. He will make his mind up soon and we know that we are able to agree a fee with that club."
Both Hummels and Depay, who has scored 20 goals in the Eredivisie this season, are two top targets for Van Gaal ahead of what is expected to be a busy summer of spending at Old Trafford. Paul Pogba and Edinson Cavani have been mooted as potential targets, as have Gareth Bale and Cristiano Ronaldo of Real Madrid.
Of Manchester United's targets this summer, Depay and Hummels seem to be the most realistic. Both players would likely be willing to move to Old Trafford and won't cost the earth which would be appealing.
However, while Hummels would fill a hole that is in desperate need of filling, signing Depay would be a luxury.
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