Real Madrid have rejected a €140m (£100m,$154m) bid from Manchester United for Gareth Bale, according to Spanish radio station Caden Cope.
United are long-term admirers of the Welshman and have previously made bids for the player during and before his stay in Madrid. Louis van Gaal is looking to challenge for the title next season and has earmarked Bale as a key member to his team, who can add flair and goals to his frontline.
The Red Devils have already signed Memphis Depay from PSV Eindhoven to add pace on their flanks and Bale's acquisition will afford them one of the fastest front lines in the league.
The report adds that United will also step up their pursuit of Sergio Ramos, who has reportedly advised Madrid to take the offer which comes their way, thus allowing him to sign a lucrative contract with the Manchester-based club.
The Spaniard has two years running on his current contract and has voiced a desire to sign an extension, but club president Florentino Perez is unwilling to make him the third most paid player at the club behind Bale and Cristiano Ronaldo.
United are currently working on a deal to sign Morgan Schneiderlin from Southampton and the Independent reports that they are on the verge of submitting a second bid for the player after having seen their first being rejected by the Saints.
Meanwhile, Juan Mata is revelling at the prospect of going out on pre-season to United States with Manchester United and has expressed his satisfaction at the worldwide support that the club encourages.
"It was unbelievable to see how many supporters we have in the United States and even when we were playing teams like Real Madrid, we had more supporters than them. It's amazing to feel fans in the States are with us," Mata told United's official website.
"I think it's very nice to know that the American fans are trying to learn more about the history of the club. We love them and thank them a lot because we can feel their support even from overseas and hopefully we can see a lot of them this summer.
"I think what's surprised me most about the club is to feel that wherever you go, even when you go on holiday to a quiet place, you always find Man United supporters. It's something that you do not expect in some countries, yet we have them all around the world," he concluded.