The Netherlands international has had a fantastic season for PSV, bagging 13 goals and 17 assists from just 24 appearances.

He was also superb for the Dutch at the World Cup with three goals and this has apparently increased his price tag for January.

Gakpo was valued in the region of £42m last month, but that has now increased to around £50m, according to journalist Ben Jacobs .

United are long-term admirers of the 23-year-old but it is unclear whether they will meet the demands of the Eredivisie outfit.

The club spent a staggering £220m on signings in the last transfer window , and the hierarchy are reluctant to spend big again.

The scenario has been forced by Cristiano Ronaldo 's exit, but the board could reportedly consider a stop-gap or loan option.

In that case, it is highly unlikely that Gakpo will join them and they could also face the risk of someone else signing him next month.

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