United boss Sir Alex Ferguson admitted that the Red Devils will sign one or two more players after the capture of Japanese star Shinji Kagawa (£17m) from Bundesliga champions Borussia Dortmund and young sensation Nick Powell (£4m) from Crewe.
However, United's ambitious pursuit to land Brazilian star Lucas Moura has hit new lows. Sao Paulo had earlier rejected an initial offer of £29m while the Red Devils are sizing up a final bid worth £32m for the 19-year old midfielder.
Meanwhile, if United do not secure the signature of Lucas, they are willing to sign Real Madrid midfielder Nuri Sahin, but only on a loan deal. The 22-year old Turkey international has been frustrated due to lack of first-team opportunities at the Bernabeu and is ready to move on to reignite his career.
Out-of-favour striker Dimitar Berbatov is free to leave the Old trafford club with interests from AC Milan, West Ham United and Galatasary.
Ferguson is considering an £10m bid for Everton left-back Leigton Baines. However, Everton are not ready to reduce their asking price of £12m.
United are planning to strengthen their already strong midfield with the capture of Fulham playmaker Moussa Dembele. United's quest to land Brazilian Lucas may end up being too expensive, however, the Belgian star is reportedly valued at £15m, nearly half the price quoted for the Sao Paulo star.
Ins: Nick Powell (Crewe Alexandra-£6m) Shinji Kagawa (Borussia Dortmund-£17m)
Outs: Tomasz Kuszczak (Brighton-free), Michael Owen (released), Richie De Laet (Leicester City-undisclosed), Matty James (Leicester City-undisclosed), Fabio (QPR-loan)