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Manchester United will need to pay £35 million to secure the signing of midfielder Conor Gallagher from Atletico Madrid this winter.
The Red Devils were determined to land the former Chelsea man last summer, and they made an ambitious loan approach before the transfer deadline.
Gallagher has continued to remain on their radar, and Daily Mail claim that United could make a renewed approach at the start of the New Year.
However, a deal won't be easy to secure. Atletico are reluctant to sanction a temporary exit and would prefer to part ways with him permanently.
Diego Simeone's side want at least £35m to do business next month.
United have a reasonable budget for the winter transfer window, but it is unclear whether they would be willing to meet Atletico's price tag.
They recently attempted to land Bournemouth winger Antoine Semenyo, but he has his sights on joining Manchester City at the turn of the year.
Written by Sri Aswin
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