Manchester United have reportedly demanded Real Madrid duo James Rodriguez and Toni Kroos in exchange for Paul Pogba next summer.
The Frenchman appeared likely to leave Old Trafford last summer after stating that he wanted a "new challenge" following three mixed seasons in Manchester.
However, despite interest from Los Blancos, United refused to budge on their £160m valuation of Pogba, whose contract expires in 2022.
According to a report from Spain, the Red Devils have changed their stance and are now demanding that, instead of the £160m sum, Madrid hand over Rodriguez and Kroos in a straight-swap deal.
It is believed among those within the United hierarchy that receiving two established players at the highest level makes greater sense than receiving £160m to use in a growingly inflated market.
Ahead of the January window, United boss Ole Gunnar Solskjaer is said to have asked the club to focus on signing a striker.