According to reports, the door has opened for Manchester United to sign talented winger Iliman Ndiaye from Everton in a potential ‘record’ transfer.

Man Utdare yet to make a signing in this transfer window as it is likely the case that they are saving their money to invest heavily in the summer.

Michael Carrick‘s side will focus on overhauling their midfield as Bruno Fernandes and/or Manuel Ugarte could follow Casemiro in leaving, but they could also look to strengthen in other positions.

This includes forward areas, with a recent report claimingMan Utd are plotting a move for Everton standout Ndiaye.

The 25-year-old has massively surpassed expectations at Everton over the past 18 months, grabbing 17 goal involvements in his 56 appearances in all competitions.

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Now, according to a report from journalist Dean Jones for our pals at TEAMtalk, a deal for Ndiaye is ‘on’ as he has been deemed an ‘attainable’ target.

Ndiaye is said to be preferred over AC Milan’s Rafael Leao, but Everton reportedly wants a potential ‘record’ sale worth around ￡75m.

Jones explained:?“Man United are being linked to Rafael Leao again, but I am told that is not one they really have on the radar at the moment.

“His talent is undoubted but there is a risk factor attached, and from recent conversations I’ve had, I get the impression he is not really in that top list that they are starting to put together.

“The left side of the team is definitely something they are looking at. They would like a left back and another attacker, as we have been reporting recently.

“The reason Ndiaye is such a good target is that he is attainable and also has transferable traits from Everton that are already proven within the Premier League.

“That domestic experience cannot be discounted when we look at how Man Utd build outwards from here. Leao is a sexy name and would make a good headline, but someone like Ndiaye is probably a better fit for the project.”

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Regarding their midfield, a report from Football Insiderclaims Man Utd are ‘to spend ￡100m’ on a replacement for Casemiro, with football finance expert Stefan Borson providing more information on the finances.

“If you’re talking about signing a top midfield player to sit in Manchester United’s midfield, the range of cost is clearly ￡80-100m, which has with it ￡20m of amortisation cost per annum,” Borson told Football Insider.

“It’s one step forward cutting yourself off from a very high cost of an older player, but Casemiro has to be replaced and there’s lots of risk with all of these acquisitions.

“Manchester United in particular have recruited in midfield many players where it hasn’t worked, and then you’re stuck with a very high cost that’s very hard to move. I mean, Ugarte is a perfect example. Again, you just have to see how it pans out.”