Manchester United are preparing a £60m bid in signing Paris Saint-Germain star Edinson Cavani in the summer, according to the Telegraph.
The report claims the Red Devils have already held talks with the Uruguayan international's representative and are looking to complete a club-record transfer before the start of the 2014 World Cup in Brazil in June.
United signed Juan Mata from Chelsea for a club-record fee of £37.1m in January. A move for Cavani at the end of the season will see the Old Trafford club break their earlier record transfer fee.
Cavani joined the Ligue 1 champions last summer from Napoli. The striker's frustrated at Parc des Princes as he has been played out of the position. PSG manager Laurent Blanc has fielded Zlatan Ibrahimovic as the main striker to lead the French club's attacking division.
The Red Devils are looking to take advantage of the situation and try to lure Cavani in the coming transfer window. United allowed their manager David Moyes leave the club on Tuesday, with Ryan Giggs taking the role of interim manager at Old Trafford for the remaining fixtures this season.
With the former Everton boss out of the club, United owners, the Glazers, are set to fly to Manchester in order to hold talks with the club's chiefs in searching for the next manager at Old Trafford.
It is believed the Glazers will also discuss as how to use the transfer budget of £150m in signing players – out of which £60m will be used in landing Cavani.
The Daily Mail reports the Uruguayan striker has had a dispute with his representative Pierpaolo Triuzi, who helped him complete his move from Napoli to PSG. Cavani's brother Walter is looking for a new agent in order to seal a move away from his current employers in the summer transfer window.
Earlier this year, Cavani had dropped a hint that he would consider his future at PSG at the end of the season.
"Will I remain at Paris next term? We will see at the end of the season. I am fine in Paris, but obviously there are things we have to talk about with the club, things we need to do in a different way," Cavani explained.
"Playing in 4-4-2 was my vision of the team when I joined Paris. It is one of the arguments that motivated me to sign in that club. Let's terminate Le Championnat and we will see what will happen."