Manchester United are reportedly chasing Declan Rice and Kalidou Koulibaly.
The defensive midfielder and centre-back are thought to be among the names on a January shortlist as the United hierarchy look to splash the cash and improve the team's fortunes.
Head coach Ole Gunnar Solskjaer's future remains in doubt, but that has not put a stop to planning over transfer targets, according to Goal.
Other players thought to be interesting the Red Devils are Juventus' Mario Mandzukic and Tottenham Hotspur's Christian Eriksen, as United plan a desperate push for the top four and Champions League football in the second half of the season.
However, Rice is thought to be the club's priority, with departures over recent seasons leaving them light on quality in the centre of midfield.
