Manchester United have already submitted a £30m bid for Cagliari midfielder Nicolo Barella, according to a report.
The Red Devils are said to have stepped forward with an offer for the in-demand 21-year-old towards the end of last week.
With interest growing in the four-cap Italy international, Corriere dello Sport reports that United made an approach but were knocked back by Cagliari.
United's offer is described as their first and last for Barella, with other targets already being lined up for the remaining three weeks of the January transfer window.
Cagliari youth product Barella recently admitted that he would prefer a move to the Premier League over a Serie A rival.