Jose Mourinho is seeking a major spending spree from Manchester United in January.
Mourinho has interest in Milan Skriniar of Inter Milan and Alessio Romagnoli of AC Milan.
Privately, United have brushed off talk of appointing former Real Madrid coach Zinedine Zidane as Mourinho's replacement.
Mourinho was expecting to spend in the region of £100 million ahead of the campaign as he looked to build on United's second-placed finish last season. Mourinho instead spent £68 million while being unable to sign a central defender.