According to reports in the French press, Paris Saint-Germain have offered Uruguayan forward Edinson Cavani to Manchester United.
The Red Devils are said to be looking at bolstering their attacking options in the January transfer window and have identified Cavani as a potential target.
PSG would like to retain the services of Zlatan Ibrahimovic, but would be willing to allow one or two other players to depart in January, following a summer of investment in the squad.
Cavani is one such player, having voiced his displeasure, on more than occasion, at being played out of position out on the flank. However, the Parisians would only be willing to do business with United for a fee of at least £32million.
The 28-year-old has been in fine form for PSG this season, bagging nine goals and two assists in 15 Ligue 1 appearances.