Manchester United executive vice-chairman Ed Woodward has been told they will need to pay around £90million for Napoli defender Kalidou Koulibaly.
Koulibaly has stood out in the past few seasons as one of Serie A’s best.
And after being linked with Chelsea, Man Utd have now signalled their interest in the Senegalese defender.
The Sunday Times say Woodward was told by Napoli officials that they will only consider bids of around £90m for the player.
Manchester United boss Jose Mourinho has backed Paul Pogba to show how good he is against Valencia on Wednesday after leaving him on the bench in the 4-1 win over Fulham.
"He has to play with the same mentality as the team is playing," said Mourinho.
"Paul can be a fantastic player, he has the potential to be a fantastic player.
"Against Valencia, he is going to start and have a fantastic football game to play and to show everybody how good he is."
Former Chelsea midfielder Dennis Wise believes Manchester United are well placed to sign Leicester star Harry Maguire.
United tried to sign Maguire in the summer but they baulked at Leicester’s high asking price.
“They’ve really struggled to find balance in the team,” Wise told the Daily Star.
“Jose is a proven manager who’s won trophies but at the moment there are a lot of things that aren’t going quite right.
“I don’t think that, as individuals, the players are working hard enough this season. They need to start showing some desire to press the opposition and win the ball back.
“Defensively he needs to add a couple of players, that should be a priority for him in January.
“There was speculation about Harry Maguire in the summer – he ended up signing a new contract with Leicester but for me he’d fit straight into the starting eleven at United.
“I see him as a better player than both [Victor] Lindelof and [Chris] Smalling.”