Manchester United have already failed with their first attempt to land a player in the January window - Sadio Mane from Southampton, according to the Daily Mail.
The Red Devils were linked with Mane over the summer but failed to seal a deal, and it appears as though history will repeat itself in the winter window.
According to the Mail, Manchester United officials have been in contact with their counterparts at St. Mary's this week, but have been told that the Senegalese forward is not available before the end of the current window at any price.
Quotes accredited to Mane today in a French-speaking African paper claim the forward wants to leave Southampton, while he was dropped for the Saints' game against Norwich over the weekend after turning up late for a team meeting.
Boss Ronaldo Koeman criticised the 23-year-old over the incident but both parties seem to have moved on, with the Mail claiming that Southampton have accepted his late appearance was because Koeman changed the usual meeting time.
The Mail report that Mane is 'relaxed' over the break down in talks between his club and Manchester United because he is likely to have options to move in the summer. Van Gaal and Manchester United executive vice-chairman Ed Woodward may now turn their attention to sealing a deal for Lazio's Felipe Anderson, who has been heavily linked with move to Old Trafford.
A deal remains a possibility then, but that will be of no help to manager Louis van Gaal as he looks to guide his team back into the top four after an alarming slump in form over November and December.
The Dutch boss oversaw the worst run of results in December in Manchester United's history prompting speculation over his job, but a win last weekend against Swansea appears to have relieved some of the pressure.
They currently sit in fifth place in the Premier League, three points adrift of Tottenham who occupy the final Champions League qualification spot.
Who do you think Manchester United need to sign in January?