United boss David Moyes is expected to have a busy summer, as he looks to overhaul an under-achieving Red Devils squad.
But according to the Guardian, that work is already well under way, with two leading players said to have accepted moves to Old Trafford.
The pair, who are both unknown, are thought to be overseas stars who have been tracked by United scouts for months.
Moyes has made no secret of his ambitious transfer plans, with the midfield and defence both in need of strengthening.
The former Everton boss will also have to find a new captain in his squad, having agreed to let Nemanja Vidic leave for Inter Milan.
United are expected to announce the arrival of the two new players at the end of the season.
Written by Steve Milne
