Manchester United are willing to bow to Benfica's financial demands over in-demand striker Goncalo Ramos, according to a report.
The 21-year-old has filled the Darwin Nunez void superbly for the Eagles in the 2022-23 campaign, scoring 25 goals and providing 10 assists in 37 matches in all tournaments.
Ramos has struck a joint-high 17 goals in 22 Primeira Liga appearances for Roger Schmidt's side, sharing top spot in the Golden Boot charts with teammate Joao Mario.
The Portugal international's efforts have helped Benfica establish a 10-point lead at the top of the Primeira Liga rankings, while he also has three goals and three assists from eight Champions League games as the Eagles prepare to meet Inter Milan in the quarter-finals.
Ramos's prolific exploits at club level earned him a call-up to the Portugal squad for the 2022 World Cup, and he memorably scored a hat-trick in the Selecao's 6-1 last-16 win over Switzerland in place of Cristiano Ronaldo.
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Man United, who are searching for a permanent successor to Ronaldo, are known to be keeping tabs on Ramos, but the striker is contracted to his current club for another three years.
As a result, Benfica are under no pressure to sell Ramos in the upcoming window, and the Eagles will demand that his €120m (£105.4m) release clause is paid in full to sell.
Nevertheless, according to Portuguese outlet A Bola - via The Mirror - Man United are not put off by Benfica's demands and have shown a willingness to pay the release clause.
Benfica are renowned hardball negotiators, but the report adds that the Red Devils will first try their luck with an offer of £88m, which should be swiftly turned down.
Man United have been linked with a host of big-name strikers for the upcoming window, bur Erik ten Hag is believed to have placed Ramos at the top of his wishlist, hence the Red Devils are willing to spend a large chunk of their budget on the Portuguese.
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Ramos has now spent a decade at Benfica since joining their youth setup in 2013, and the marksman has posted a total of 39 goals and 14 assists in 96 game for the Primeira Liga leaders.
With Ronaldo departing in acrimonious circumstances and Marcus Rashford largely playing off the left this term, Man United are currently working with Wout Weghorst and Anthony Martial as their only two central options.
Weghorst has contributed little in terms of direct goal contributions since his January loan move from Burnley, but Ten Hag has opened the door for the Dutchman to join the club permanently this summer.
Meanwhile, Martial has scored just six goals in 15 appearances during an injury-hit season, and his contract only runs until 2024 with the option of a further 12 months.
Other names on the Red Devils' attacking wishlist include Tottenham Hotspur's Harry Kane, Napoli's Victor Osimhen, Eintracht Frankfurt's Randal Kolo Muani, Atalanta BC's Rasmus Hojlund and Juventus' Dusan Vlahovic.
