Napoli striker, Victor Osimhen, and Benfica star Gonzalo Ramos are Manchester United’s top two transfer targets for the summer market.
Burnley loan signing Wout Weghorst is regarded as a stop-gap to the end of the season.
Erik ten Hag’s side face the prospect of paying over £100m to bring either Osimhen or Ramos to Old Trafford.
Benfica are reportedly keen to offer a pay rise to Ramos to reward his recent displays according to Portuguese outlet O Jogo.
A new deal would extend Ramos’ contract beyond 2025 and increase the value of his release clause, which currently stands around £105m.
Meanwhile, Osimhen will look to help Napoli secure a first Serie A title since 1990 before discussing his future in the summer.