Man Utd have held 'talks' over deals to sign Premier League duo Ivan Toney and Dominic Calvert-Lewin, according to reports.
The Red Devils are desperate to sign a new centre-forward in the summer transfer window as they look to help take the goalscoring burden away from Rasmus Hojlund and Marcus Rashford.
Hojlund and Rashford scored just 17 Premier League goals between them last campaign and Man Utd are on the verge of giving them support next season with the signing of Joshua Zirkzee.
Transfer expert Fabrizio Romano said on his transfer show on Tuesday that "the 'Here we go' is really imminent" for Bologna forward Zirkzee with Man Utd ready to pay his EUR40m release clause.
But Man Utd have also held 'talks' over potential moves for another attackers this summer with Brentford's Toney and Everton's Calvert-Lewin possible targets this summer.
A report in The Athletic said:
'Internally, talks have taken place about Ivan Toney and Dominic Calvert-Lewin, who each have one year remaining on their contracts. Both have indicated they will not be signing fresh terms at their clubs and are looking to move.
'Brentford are thought to want PS60m for Toney, 28, but some believe they might accept a figure closer to PS40m. Everton's financial situation means they are open to selling Calvert-Lewin, 27, this summer rather than risk him leaving for free in 2025. A deal around the PS30m mark is viewed as plausible.
'Calvert-Lewin's injury record is a consideration, but United figures have noted he featured in 38 games last season, playing 18 more minutes than Hojlund in the Premier League overall, and scored seven goals.'
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On the progress Man Utd are making on deals for Zirkzee and Bayern Munich centre-back Matthijs De Ligt, The Athletic added:
'The past week has seen significant progress in the pursuit of Joshua Zirkzee, with United reaching an agreement on personal terms, including a five-year deal, and agent commission for the Bologna forward.
'A move for Zirkzee is now close, but United are still weighing up whether to pay the Netherlands international's EUR40million release clause or to negotiate and structure a deal differently. The EUR40m clause must be paid in full if it is triggered, which could be an issue for United from a cash-flow perspective.
'More clarity is expected on that front when the club release their results for the third quarter of the financial year, up to the end of March, on Wednesday.
'Matthijs de Ligt of Bayern Munich is still the likeliest addition in the centre of defence, despite United's interest in Everton's Jarrad Branthwaite and Lille's Leny Yoro. United have made an improved PS45million plus PS5m in add-ons offer for Branthwaite, but the offer falls far below Everton's valuation of the England international and is firmly expected to be rejected.
'De Ligt is viewed as a replacement for Raphael Varane, who left as a free agent upon the expiry of his contract.
'United remain in club-to-club talks for De Ligt with Bayern, which were initiated last week. Negotiations over the 24-year-old's personal terms are not expected to provide an obstacle.
'The deals for both Zirkzee and De Ligt could accelerate this week if the Netherlands go out of the European Championship after their semi-final against England on Wednesday, with medicals then possible.'