If there are enough monies left over following player sales, Manchester United will look into signing Sofyan Amrabat of Fiorentina.
The Reds are focusing their search for a striker on Rasmus Hojlund, and they are optimistic that they can reach an agreement with Atalanta before the start of the season.
Part of the potential transfer fee is expected to be funded by player sales with more than £100m of United’s original £120m budget already spent on Andre Onana and Mason Mount.
Amrabat would be seen as a bonus buy if there are enough funds left to prise the Moroccan away from Fiorentina.
More than £20m has been raised through the exits of Zidane Iqbal, Ethan Laird, Alex Telles and Anthony Elanga but more will be needed.
United have rejected a £20m offer from West Ham for Harry Maguire but the former captain is one who could be shown the door this summer. Scott McTominay and Fred are also of interest to Premier League rivals.