David Moyes has made German centre-back Matthias Ginter his prime target for the summer, according to the Daily Mail.
The report states that the manager was in attend'ance at Freiburg's Bundesliga game at Hertha Berlin and is willing to move in for the 20-year-old in the summer.
The defender, who can also play in midfield, has been called up to the German side for the upcoming friendlies, a reward for what has been a breakthrough season for the youngster. United are not alone in their pursuit, with Bayern Munich and Borussia Dortmund also keen on keeping the player in Germany.
Arsenal were vehemently linked with a move for the defender last summer and are likely to move back in for the player with Bacary Sagna and Thomas Vermaelen's future in jeopardy.
Sagna is in his final year in contract while Vermaelen is planning a move out of the club owing to a lack of game time.
Moyes is likely to have a considerable amount to spend in the summer and he will need proper reinforcements if he has to change United's fortunes around.
The Red Devils are currently 14 points behind Liverpool in their pursuit for a Champions League spot and are unlikely to make their way into the quarter finals after a 2-0 loss to Olympiacos in the round of 16.
The former Everton man is also planning potential bids for Toni Kroos and other possible targets so as to bolster his squad and prepare them for a title bid next season.
The defending Champions bought Juan Mata from Chelsea in the last transfer window and Moyes revealed that the Spaniard was the first of many signings to come in the future.
"This is the first, and there will be many more to come in time. I want to build an exciting team. Hopefully it will be the first of some new signings who will arrive more likely in the summertime. We see this as the start, we have to look to improve and I'm going to try to bring in some new players to make that happen," Moyes revealed.