Bayern Munich's Joshua Kimmich, Lille's Jonathan David and Nice's Khephren Thuram are all reportedly being monitored by Manchester United ahead of the summer transfer window.
Sir Jim Ratcliffe's arrival as a minority shareholder of the 20-time English champions is expected to be confirmed by the middle of this month, and the club are already planning for the upcoming market.
According to ESPN, the Red Devils are preparing to target players who are entering the final year of their contracts, and the situations of Kimmich, David and Thuram are being monitored.
Kimmich's deal at Bayern is due to expire in the summer of 2025, and there is currently a host of speculation surrounding the Germany international's future.
The midfielder remains a key player for Thomas Tuchel's side, but it is believed that he will be available for the right price this summer, with Liverpool and Manchester City also thought to be interested.
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David's future has also been the subject of much speculation, with the Canada international having less than 18 months left to run on his contract at Lille.
The 24-year-old, who is also being linked with Chelsea, has scored 13 goals and registered six assists in 28 appearances at club level during the 2023-24 campaign.
Man United will sign a new forward this summer to support Rasmus Hojlund, with Anthony Martial set to leave on a free transfer, and it is believed that Lille are preparing to sell David.
Thuram, meanwhile, is another player said to be on the club's shortlist, with Nice expected to find it difficult to keep hold of him beyond the end of this summer's transfer window.
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Liverpool were heavily linked with the France international last summer, but Les Aiglons were able to resist the interest to keep hold of him for at least another season.
The 22-year-old has had injury problems this season, restricting him to just 15 appearances, but he has represented Nice on 153 occasions in all competitions, scoring eight goals and registering 11 assists.
Man United are believed to be confident that targeting players in the final year of their contracts will allow them to control their summer spending, especially if the club are unable to secure Champions League football for the 2024-25 campaign.
Erik ten Hag's side are currently sixth in the Premier League table, six points behind fifth-placed Tottenham Hotspur and eight from Aston Villa in fourth.
The Red Devils will be bidding to move closer to the top four when they head to Villa on Sunday afternoon, with a fourth straight win in all competitions being targeted by the club.
