Sporting Lisbon striker Viktor Gyokeres is reported to have a release clause of just £60m, with Manchester United and Arsenal interested in bringing him to England.
The Red Devils have implemented a series of cost-cutting measures under the direction of co-owner Sir Jim Ratcliffe in response to the club's failing financial health.
Boss Ruben Amorim was only afforded one new signing in the January transfer window - left wing-back Patrick Dorgu - and he may have to sell current members of the squad if he wishes to be given a more substantial budget in the summer.
One position Amorim will almost certainly be looking to upgrade upon will be up front, with striker Rasmus Hojlund having only scored three Premier League goals so far this term.
According to Portuguese outlet A Bola, Sporting striker Gyokeres would be available to United should they meet his release clause of £60million, and that figure could allow them to compete with other interested parties such as Arsenal.
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Is a striker the main priority?
Hojlund was signed from Atalanta in the summer of 2023 for more than £70m, and the forward showed some promise in his first season considering he scored 10 goals and provided two assists in the top flight despite being just 20 years old.
However, the Danish international has undoubtedly regressed this term, with his goals per 90 rate of 0.16 considerably worse than the figure he posted in 2023-24 (0.42).
His struggles up front have helped condemn United to their worst-ever Premier League points total, as while there are still five games to play, the Red Devils' can only achieve a maximum of 53 points which would be fewer than they managed in 2021-22 (58).
United have also only scored 38 goals in the top flight this season, with only Southampton, Leicester City, Ipswich Town, West Ham United and Everton finding the back of the net on fewer occasions.
Gyokeres has scored 34 goals in 29 Primeira Liga matches so far this campaign, and the 26-year-old also scored six times in eight Champions League games.
His ability to physically outmatch opposition defenders and dart into space in the penalty area could prove to be an invaluable asset to creator's such as Bruno Fernandes.
While United will have to address other areas of the pitch such as in goal considering shot-stopper Andre Onana's inconsistencies, it is difficult to see them moving forward as a club without making an addition up front.