Atlético Madrid is interested in Javier Hernández and Shinji Kagawa in a move that would exceed £25 million.
Louis van Gaal is attempting to accelerate his rebuild with Manchester United.
Both players have been on the fringes in the past two weeks and Atlético, the La Liga winners and Champions League runners-up, are looking to rebuild their squad after losing Diego Costa and Filipe Luís to Chelsea.