Atletico Madrid have rejected a staggering €130million (£110m) bid from Manchester United for Joao Felix.
Desperate to make further additions to the squad, United dispatched officials to Madrid on Tuesday to hold talks with Atletico and the player's representatives.
Atletico made it clear they do not wish to sell the 22-year-old but according to AS, United have decided to test that resolve with a huge offer - one that would make Felix their record signing.
Atletico however have turned down that approach, suggesting the only way Felix leaves the Wanda Metropolitano is if his €350m release clause is activated.
The former Benfica starlet is also thought to be happy in the Spanish capital with Diego Simeone and the club's hierarchy viewing him as Atletico's most important player moving forward.
In addition to Felix, United have also shown interest in his Atletico teammate Matheus Cunha. However, Los Colchoneros view the 23-year-old as an important player for the future.
Another Atletico forward in Alvaro Morata, who scored twice for Diego Simeone's side at the weekend, is also thought to have been offered to United.
With midfield another area Erik ten Hag is eager to strengthen, United have launched an ambitious effort to sign Real Madrid star Casemiro.
While the Brazilian has been a hugely influential player for Real, Spanish radio station Onda Cero report Los Blancos could be tempted to cash in if they receive a big enough offer.
That figure has been set at €70million (£59m) and would be considered too good to turn down.
It remains to be seen if United's hierarchy would be prepared to pay so much for a player who turns 31 in February.
Casemiro's preference is thought to be to remain in Madrid but the defensive midfielder has not closed the door on a move to Old Trafford with reports in Spain suggesting United are prepared to double his current salary.
United have already walked away from talks to sign Adrien Rabiot this week, viewing the Juventus midfielder's demands as excessive.
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