The 'Red Devils' need to overturn a 19-point gap to rivals Manchester City to challenge for the Premier League next season.
One area identified as needing reinforcements is at centre-back, with manager Jose Mourinho allegedly drawing up an eight-man shortlist.
One of those targets is Bayern Munich's Jerome Boateng, after the defender refused to commit his future to the Bundesliga champions.
United have reportedly enquired about a move and have been told by the Bavarian club that it will take at least £43million to tempt them into selling.
Mourinho is a big admirer of Boateng and the Germany international would certainly bring pedigree to the back.
However, the main concern is the 29-year-old's injury record, especially given that his last season was plauged with hamstring issues.