The Red Devils are believed to be looking for a star name to become the figurehead of their side, with Neymar, Cristiano Ronaldo, Harry Kane, Gareth Bale and Thomas Muller all being considered.
Reports claim that the quintet of forwards are all players the United hierarchy are keen on, albeit each deal would be complicated.
Neymar is thought to be the major target, although he would command a fee of £112m, blowing the current transfer record – Bale to Real Madrid for £86m in 2013 – out of the water.
Bale (£75m) himself is another name on the list, as is his team-mate Ronaldo (£84m), but the managerial shift at the Bernabeu means that the futures of these players are still unclear.
Kane (68m) remains a player the Manchester giants want, but Spurs have long claimed that he’s not for sale, while Muller (£53m) only penned a new contract at Bayern Munich late last year.