Manchester United will have a net spend of up to £150 million ($213 million) this summer. United would like to strengthen five areas of the club with striker, winger, defensive midfielder, centre-back and right-back on the list.
United will likely aim to sign three first team players.
Jadon Sancho, Harry Kane, Jack Grealish, Pau Torres, Sven Botman, Raphael Varane, Declan Rice and Max Aarons are among the names being chased for the other positions.
A deal for Sancho is viewed as more achievable than it was last summer due to Borussia Dortmund lowering their demands.