According to Don Balon, Mourinho has set his eyes on three players and has commenced negotations.
Napoli's star striker Gonzalo Higuain, who worked with Mourinho during his spell at Real Madrid is believed to be his priority. If they want to be successful in bringing him to Old Trafford, they will have to pay £58 million to the Italian side.
The second and third players are both technically under the ownership of Real Madird. Although Alvaro Morata is currently at Juventus, Madrid are rumoured to be looking to activate his buy-back-clause in order to then re-sell him for a profit.
The third and final player is James Rodriguez, who has been struggling to find his feet recently with Madrid, and is expected to be a definiete exit from the Bernabeu this summer.