United will do battle with Arsenal for the signature of Napoli hitman Gonzalo Higuain, according to talkSPORT.
The Argentine has been heavily linked with a move away from Italy this summer with the Premier League said to be one of his preferred destinations.
With Radamel Falcao's loan move unlikely to be made permanent and Robin van Persie struggling for fitness this campaign, Louis van Gaal is in need of a striker capable of spearheading a title charge next season.
Higuain, 27, has netted 24 goals this season for Napoli.