Real Madrid are reportedly exploring the possibility of offloading Toni Kroos in order to raise funds for a spectacular move for Neymar.
Los Blancos are understood to see Neymar as their first-choice long-term replacement for Cristiano Ronaldo, who is expected to end his glittering Madrid career at the end of the season.
However, Neymar only joined Paris Saint-Germain in a world-record £200m deal last summer and Madrid would need to find a way to comply with Financial Fair Play rules should they bring the former Barcelona man in.
However, the Red Devils would likely face fierce competition in the race for the latter, with Manchester City and PSG also credited with an interest in the Germany international should he become available.
Kroos almost joined United in 2013 while still a Bayern Munich player, but instead moved to Madrid a year later.