Manchester United have had an offer rejected for one of Erik ten Hag's key transfer targets.
United have already added Joshua Zirkzee and Leny Yoro to their ranks this summer but are still in pursuit of a number of targets.
Personal terms are believed to have been agreed with Paris Saint-Germain midfielder Manuel Ugarte and there could be movement soon after the French side agreed a deal to sign Benfica midfielder Joao Neves.
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Ten Hag is believed to still be in the market for another centre-back, particularly after Yoro was ruled out for three months with a foot injury, and there has been a major update on the club's interest in Bayern Munich star Matthijs de Ligt.
As per David Ornstein of The Athletic, United have seen a joint-bid for both De Light and full-back Noussair Mazraoui rejected by Bayern Munich.
Bayern are asking for a higher fee but United are believed to have agreed personal terms on five-year contracts for the duo.
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The report there was optimism in the United camp and among the player's representatives that the deal would satisfy Bayern's expectations but a revised bid will be needed to secure the deal.
Bayern's stance on both players has not changed, with the pair expected to depart this summer if an offer meets their requirements.
Mazraoui is believed to have rejected a move to West Ham in order to secure a dream switch to Old Trafford with the Hammers instead turning their attention to United's Aaron Wan-Bissaka.
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Ten Hag himself has already confirmed De Ligt remains a target this summer.
He told AD: "It remains to be seen whether Matthijs de Ligt will come... I know him well.
“I wanted to sign him two years ago but at that time, he was already very far along to join Bayern.”
The Dutchman added: “Believe it or not, his name did not come from me in the process.”
Topics: Manchester United, Transfer News, Erik Ten Hag, Matthijs De Ligt, Bayern Munich, Premier League