The Red Devils are determined to bolster their backline this month and they have identified De Ligt and Mazraoui as their preferred targets.

There is currently a significant gap in the valuation, but United remain optimistic of securing an agreement for the Bayern Munich pair.

De Ligt and Mazraoui have agreed personal terms with the Red Devils and it is anticipated that United will make an improved double proposal.

The arrival of Mazraoui could coincide with the departure of Aaron Wan-Bissaka. The club are in talks with West Ham to sanction his sale.

Meanwhile, De Ligt's arrival at Old Trafford could pave the way for the exit of Victor Lindelof , who has entered the last year of his contract.

Lindelof has emerged as a top target for Fenerbahce. Jose Mourinho is keen on a reunion with the Swede, having managed him at United.

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