Man Utd "will never agree" to pay Bayern Munich's asking price for centre-back Matthijs de Ligt this summer, according to transfer expert Fabrizio Romano.
The Red Devils have already secured two deals with Netherlands international Joshua Zirkzee arriving from Bologna and young French centre-back Leny Yoro coming in from Lille.
Sir Jim Ratcliffe and INEOS are looking to sign players 25 and under in an effort to lower the age of the Man Utd squad and make sure any signings have a potential re-sale value in the future.
Their next signing could well be a defensive midfielder with claims that Manuel Ugarte is their main target as they attempt to agree a deal for the Paris Saint-Germain star.
But they could bring in another centre-back too with Bayern Munich centre-back De Ligt top of their list after giving up on Everton's Jarrad Branthwaite.
Man Utd have reportedly had a £29m offer turned down by the Bavarians as they attempt to get a deal for De Ligt over the line with the Netherlands international keen to move to Old Trafford.
De Ligt has previously worked under Man Utd manager Erik ten Hag but now transfer expert Romano insists that the Red Devils "will never agree to pay " Bayern's €50m (£42m) asking price.
Romano said on his YouTube channel: "Man United have an agreement with Matthijs de Ligt, but outgoings are crucial, and at the moment, Man United will never agree to pay 50 million euros in one solution or with no add-ons.
"Man United always wanted to include add-ons as part of the negotiation with Bayern, and this is why the situation remains open. Man United are not paying €50m guaranteed so have to change the structure of the deal. Meanwhile, Matthijs de Ligt is waiting."
Sky Sports have claimed that Man Utd are keen on signing Monaco defender Vanderson with top football scout Antonio Mango describing him as a "modern-day full-back" with "obscene pace".
"Vanderson is a right-back who stands just shy of six foot, which is quite unique for a full back," Mango posted on social media.
"[He possesses] obscene pace and acceleration, athleticism, dynamism, elite technical skills and breathtaking energy.
"Vanderson is very much your modern-day full-back who likes to get forwards are much as possible and be involved offensively.
"He's been used as a full-back, wing-back and right winger with AS Monaco but no matter where he's positioned it doesn't effect much his game.
"Vanderson is renowned for his offensive prowess, power and physicality. But it's his pace that is most noticeable, the Brazilian whooshes down the flank and is almost fearless in the way he constantly breaks through to the opponent's byline.
"Vanderson causes a significant problem for opponents capable of beating them with and without the ball. With the ball, his technique is excellent and his ability to dribble at top speed is phenomenal."
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