Manchester United could not convince Southampton to sell Sadio Mane in the January transfer window, after the Saints rejected a big bid from Louis Van Gaal's side.
Mane has been tipped to leave Southampton, after reports suggested he had told the Saints he would not sign a new contract. Mane also has a strained relationship with Ronaldo Koeman, with the manager dropping the Senegalese from the squad against Norwich last weekend owing to the forward's timekeeping issues.
Chelsea and Bayern Munich are also interested in the 23-year-old's signature, but Manchester United are the ones to show the most interest.
Southampton rejected a bid from former Premier League champions last summer, and Manchester United have been told Mane is not for sale once again, with a bid in the region of £30million turned down, according to the Daily Mirror.
Manchester United could certainly use a player who has an eye for goal and the ability to put defences on the back foot. While Mane might not be the prolific goalscorer that most fans at Old Trafford want, he will add another dimension to their attack, which will become a lot more potent with the Southampton man in the lineup.
However, with Southampton still struggling a little to find their way in the Premier League this season, Koeman does not want to weaken his side one bit, leaving Manchester United to look elsewhere. Ed Woodward and co. might come in for Mane in the summer, but for now, it will be interesting to see who the club targets in January.
Felipe Anderson and James Rodriguez have been heavily linked with moves. While Anderson looks like a possibility, with a £35m move mooted, it is highly unlikely Rodriguez will move, considering Real Madrid have just made a managerial change.
Rodriguez did not quite get along with Rafa Benitez, but with Zinedine Zidane now in charge, the Colombian will want to stay and impress the French legend.
Manchester United are reportedly looking at summer moves for Gareth Bale and Cristiano Ronaldo.