According to German sport news, Manchester United are plotting a bid of £50m for Bayern Munich and Germany international Thomas Muller.
Reports in Germany say United boss Louis van Gaal is desperate to be reunited with a player he worked with while at Bayern Munich.
United have been linked with Muller for much of the summer and are hopeful that they can force Bayern’s hand with an eye-watering offer.
The problem they face is that the German giants are refusing to countenance a move for the player, who remains a key part of their plans
Bayern’s chief executive Karl-Heinz Rummenigge reiterated on Thursday that Muller was not for sale.
He said: “Muller is not for sale. Our English colleagues seem to be unable to spend all of their money.
“It’s difficult. Everyone knows our old friend Louis van Gaal. He is very stubborn in those things.
“Maybe he thinks that there is a price where Bayern will start to ruminate but there is no price at all.