Man United are expected to return in the summer for Atletico Madrid’s Saul Niguez and Antoine Griezmann as part of a £145million deal.
Jose Mourinho has recently revealed that he is using January to raise funds for the summer and have recouped at least £20million after Morgan Schneiderlin completed his move to Everton.
The Red Devils also remain in negotiations with Lyon after rejecting an initial bid for Dutch winger Memphis Depay.
By cashing in on the frozen out stars at Old Trafford, Manchester United are trying to increase their spending power in six months and build a squad that is capable of challenging for the Premier League title from next season and beyond.
Midfielder Saul signed a new contract with Atletico Madrid last summer but, according to The Sun, the Red Devils are said to be undeterred by the £54million release clause inserted into his deal.
Griezmann, meanwhile, remains Manchester United’s dream signing and will make an official approach for the pair once this season’s campaign comes to an end.