Manchester United are now believed to be considering another attempt at signing Barcelona star Neymar, Express reports.
The 23-year-old was heavily linked with a switch to Old Trafford during the summer, but despite speculation of a bid being tabled, the move failed to materialize.
Neymar is now believed to be in talks over a new and improved deal with the La Liga giants, but that is not likely to stop manager Louis van Gaal from making a mega move for his services.
The Dutchman is said to be keen on reinforcing his attack during the January window and has also set his sights on Tottenham Hotspur star Harry Kane.
United’s failure to qualify into the latter stages of the Champions League following their 3-2 defeat to Wolfsburg last night has now fuelled the club’s need for more attackers even further.
The Brazil international has emerged as a top attacking target for Van Gaal, but he may need to find funds around the £144million region if he wants to begin negotiations over a possible switch.