Manchester United have reportedly identified a shortlist of five players as the Red Devils look to strengthen their squad for the upcoming season.

The 2023-24 FA Cup winners have already been active in the transfer market, welcoming young defender Leny Yoro from Lille and Joshua Zirkzee from Bologna. United were, though, dealt a tough blow as Yoro is set to be ruled out for around three months with a foot injury – having undergone surgery in the last week.

Last season, Erik ten Hag’s side were bereft of injuries, particularly in defence and Mail Sport understands that they have been active in the transfer market looking for new full-backs on either wing.

Marco Silva’s side have already had one bid for McTominay rejected by United, but have tabled a second £23million bid earlier this week.

With the Scotland international’s contract set to expire in 2025, United had stepped up their attempts to sign Paris Saint-Germain midfielder Manuel Ugarte but were ‘unwilling’ to meet their hefty £51m price tag for the Uruguayan.

It has prompted Ashworth and Ten Hag to re-evaluate their targets, with The Athletic reporting on Tuesday that the Red Devils had reached out to Burnley midfielder, Sander Berge’s representatives, over a potential move.

The 28-year-old is, according to The Mirror, one of five targets on United’s transfer shortlist, which includes Monaco’s Youssouf Fofana, Real Sociedad’s Martin Zubimendi, Palmeiras’ Richard Rios and Fiorentina’s Sofyan Amrabat.

There was much talk last summer that both Liverpool and Chelsea could enter into a bidding war for Fofana, as many clubs scrambled to snap up a new midfielder last summer. 

The 25-year-old France international has been a bedrock in the heart of Monaco’s midfield since joining the club in 2020. With his contract set to expire in 2025, reports suggest that Fofana, who returned four goals and four assists across all competitions last season, could be a big target for United.

Elsewhere, Barcelona have been keen admirers of Zubimendi, 25, for some time, eyeing him as a replacement for Sergio Busquets. Arsenal have also held an interest in the Spaniard, who is a graduate of the Real Sociedad youth academy.

His contract will expire in 2027 and Mail Sport had written in January 2023 that Mikel Arteta’s side had reached an agreement to pay his £52.5million release clause, but Zubimendi did not want to leave his home club during the middle of the campaign.

Rios, 24, is another option in the centre of the park for Ten Hag. The Colombian seems to have caught the attention of United following his performances during the Copa America. 

The Colombian helped his side reach the final of the tournament, notably scoring in their quarter-final clash against Panama in July.

The 6ft midfielder is a physical presence in the centre of the park and has an excellent ability to break up play.

Mail Sport understands that Ten Hag and his leadership team will be on the hunt for several new defenders. With concerns arising over Luke Shaw’s ability to stay fit and Tyrell Malacia having been sidelined for the best part of last season, United are set to intensify their search for a couple of new defenders.

Ten Hag, though, has been keeping his cards close to his chest over new signings.

‘Do I already know what I’m going to do next year? No,’ Ten Hag told Dutch outlet Ziggo Sport after his side’s FA Cup final victory over Manchester City.

‘We are going to talk. Staying is certainly an option. Look, I think it has been a very difficult season.

‘For Manchester United, it needs to be much better, and also for me personally. I have always remained calm and trained very hard. Ultimately, that patience has been rewarded. We are going to talk.’