West Ham United will reportedly look to target Manchester United midfielder Jesse Lingard and Burnley defender James Tarkowski in January.
The Hammers are set to have funds available to spend in the winter window, following Czech billionaire Daniel Kretinsky completing his purchase of a 27% stake in the club last month.
According to the Daily Mirror, West Ham will prioritise moves to sign both Lingard and Tarkowski, who could be available for cut-price fees as their contracts are set to expire next summer.
The report adds that the Hammers are also keeping an eye on Basel's £15m-rated striker Arthur Cabral, who has scored 25 goals in 26 appearances for the Swiss giants this season.
Lingard, who has made just eight substitute appearances for Man United this term, is believed to be desperate to leave Old Trafford in January in search for regular first-team football.
The 28-year-old enjoyed a hugely-successive loan spell at West Ham in the second half of last season, scoring nine goals and registering five assists in 16 league appearances.
Tarkowski, meanwhile, is considering a mid-season exit from Burnley, with the Hammers preparing a take-it-or-leave-it offer worth around £7m to try to land the 29-year-old centre-back.
Oliver Thomas
