are unwilling to spend more than £60million on Rasmus Hojlund and will move on to other targets if Atalanta refuse to drop their asking price.
The Denmark international has agreed personal terms with United over a move to Old Trafford.
However, United have been frustrated in their negotiations with Atalanta – who value the 20-year-old at £86m.
United consider that asking price to be excessive but they’ve maintained negotiations with the Serie A club in the hope that a compromise can be reached.
The Red Devils made an attempt to drive down the price by offering players in part-exchange, with United willing to send the likes of Donny van de Beek, Mason Greenwood or Amad Diallo in the opposite direction.
However, Atalanta rejected this proposal and the club are holding out for a straight fee for Hojlund.
Financial Fair Play constraints means United have just £120m to spend this summer.
Almost £100m of that has been spent on Andre Onana and Mason Mount, leaving the club with little wriggle room left.
United hope to raise around £40m from the sales of Dean Henderson and Amad Diallo to Nottingham Forest.
But that leaves just £60m for Hojlund and the Telegraph say United will walk away from a deal if Atalanta refuse to lower their asking price.
Kolo Mauni, the Frankfurt striker, is an alternative target but the Frenchman could cost up to £70m.
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