Man Utd are pursuing Sporting's Viktor Gyokeres

According to the latest from the Spanish press, the Man Utd hierarchy are ready to make a 'strong investment' in the January transfer window to land three players they view as being 'fundamental' to their long-term project.

The Red Devils have supposedly prepared €180million (£149.6m / $187.5m) in transfer funds to reshape the first team and help ease Amorim's start to life at Old Trafford.

The first of these 'three key signings' is expected to be Tyler Dibling of Southampton. The right winger has shown his 'great talent' this season, despite Southampton's struggles at the bottom of the Premier League, and has left United recruitment chiefs 'impressed'.

The report, which comes from Fichajes, claims that United are 'willing' to match Dibling's price tag in January to add him to their forward line.

Southampton want €35m (£29m / $36.5m) for the England U21 international to compensate them for the important role they have played in his development.

As mentioned previously, Sporting CP striker Gyokeres is also on United's wish list. The Sweden star is a 'big target' for United chiefs after proving himself as one of the most fearsome goalscorers in the world. Indeed, Gyokeres' record stands at 27 goals in 26 matches so far this term.

Gyokeres was priced out of a move over the summer, though Sporting are poised to lower their demands to allow him to leave in 2025. His new price tag is understood to be around €75m (£62.3m / $78.1m).

Amorim would be delighted with the arrival of Gyokeres at United, as the pair have a good relationship following their time together at Sporting. Amorim also does not seem to rate Joshua Zirkzee, while Marcus Rashford looks set to be on the move.

The third and final star United have been tipped to bid for this winter is Borussia Dortmund's Gregor Kobel. Previous reports have suggested Amorim is unsure about his current goalkeeper Andre Onana, who was signed by Erik ten Hag, and Kobel is the player United have 'set their sights' on as a replacement.

United will once again have to dig deep in their pockets to complete this deal, however. Dortmund view the Swiss shot-stopper as one of the best keepers in the Bundesliga and will hold out for €70m (£58.2m / $72.3m) before selling him.

While it is exciting that United are being linked with such a transformative January window, fans will certainly be sceptical about the sums that have been proposed.

Amorim is expected to operate on a reduced budget in January as United are close to their profit and sustainability limit.

The situation should ease off somewhat by the end of the campaign, especially if United offload players such as Victor Lindelof, Christian Eriksen, Antony and Rashford.

This would allow Amorim and United to pursue some of their top targets in summer 2025, with the likes of Gyokeres and Dibling on their radar.

Amorim has strongly suggested United will not swoop for Gyokeres in January as he is concerned about ruining his old Sporting side. But the Portuguese would surely love to reunite with Gyokeres ahead of next season, especially with United languishing in 13th in the Premier League.

Kobel is not the only keeper who has been tipped to replace Onana at Old Trafford, with separate reports claiming Leeds United's Illan Meslier is also an option.

United's goalkeeper scout, Tony Coton, is a long-term admirer of Meslier and has once again recommended his side looks into a possible deal.

That is despite Meslier being guilty of some bad mistakes at Leeds this term.

Rashford, meanwhile, is plotting his way out of Man Utd after admitting he is searching for a 'new challenge'.

Barcelona have reportedly drawn up a swap deal for Rashford which would see Ansu Fati head to United.

Flick has given the transfer the thumbs up, while Rashford is known to be keen on starring in Spain. 

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