After a setback when trying to pursue midfielders Cesc Fabregas and Thiago Alcantara, Manchester United have turned their attention to Tottenham star Gareth Bale.
The 24 year old Welshman had a remarkable season scoring 21 goals for Spurs, and winning the PFA player and young player of the year awards.
With Tottenham only just missing out on Champions League football, there is no surprise that the likes of Manchester United and Real Madrid have targeted the midfielder.
The Daily Mail have reported that Manchester United are very keen on Bale, now that they have missed out on Spanish midfielder Thiago, who recently signed for Bayern Munich.
The fee of £60m is similar to what was being thrown around when Real Madrid were heavily linked with Bale, with both sides being able to splash out the money.
There is no doubt that new Manchester United boss David Moyes would be interested in signing the player of the season, but it could ultimately come down to Tottenham chairman Daniel Levy and his stance on the potential deal.