Manchester United has identified Ángel di María and Mats Hummels as Louis van Gaal's primary targets for the remainder of the summer transfer window.
Transfers for both players could cost up to £75 million.
Di María is coming off a Champions League win at Real Madrid, while Hummels has had a great World Cup for Germany and is one of Borussia Dortmund's last remaining world class players following the sales of Mario Gotze and Robert Lewandowski.
Van Gaal is an admirer of Di María’s speed and strength.
While United would be expected to propose a bid of around £40 million, Real’s interest in Monaco’s James Rodríguez, who was Colombia’s star performer in Brazil, means they may be prepared to listen to an offer in the region of £45 million for Di María, who is contracted until 2018.
Di María came close to leaving in January, according to his agent.
Hummels could cost £25 million to £30 million.