Man Utd have made a record-breaking ‘offer’ to sign Real Madrid midfielder Federico Valverde ahead of the January transfer window, according to reports.

The Red Devils spent over ￡200m on five new signings in the summer transfer market with priority given to improvements in attacking areas.

After being the fifth lowest scorers in the Premier League last term, Man Utdbrought in Matheus Cunha, Bryan Mbeumo and Benjamin Sesko to try and solve their goalscoring woes.

But many Man Utd supporters and former players thought failing to sign a new midfielder in the summer was a massive mistake after their issues last term.

The Red Devils did make enquiries for Atletico Madrid’s Conor Gallagher and Brighton’s Carlos Baleba but in the end nothing concrete came from those talks.

And now reports in Spain indicate that Man Utd want to ‘repeat the Casemiro deal’ – which seems a bit strange considering he’s mainly flopped at Old Trafford – by making an ‘offer’ for Real Madrid midfielder Valverde.

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Man Utd are offering ‘a fixed fee of €100 million plus €20 million in add-ons?to try and lure one of the most complete, physically imposing, and decisive players in world football away from?Real Madrid’.

The €120m (￡105m) fee would be a record-breaking deal for the Red Devils, whose biggest ever purchase was the ￡89m they paid to Juventus for Paul Pogba in 2016, and INEOS and Sir Jim Ratcliffe ‘want to build a project with?Valverde?as its cornerstone and don’t hesitate to place him among the most expensive signings in the club’s history.’

There could be a lot of change at Man Utd over the next couple of transfer windows as the Red Devils look to cut their current wage bill – but former?Man City?financial adviser?Stefan Borson doubts it will reduced as much as some think.

Borson told Football Insider: “I don’t think United are going to cut ￡100m off the wage bill. Wage bills always come down slower than people think. United have already cut the wage bill quite aggressively.

“Every team has got players who are surplus to requirements who you go, ‘Well, of course, we’ll sell these players in the summer and then the wage bill will just collapse and we’ll have a tiny wage bill’. It just never works that way.

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“First of all, you can’t always get rid of these players. Some of them come back.

“There’s an interesting situation with Sancho.

“I think he’s got a one-year option that United talked about exercising, but they probably won’t exercise it, so maybe he’ll go for free.

“I think they will probably sell Mainoo, but then that’s more of a profit and not really a massive wage saving because he won’t be on top-tier wages.

“They’ll probably end up keeping Casemiro rather than shipping him out. They’ll probably end up keeping Bruno Fernandes. They’ll probably end up doing a deal to keep Maguire. They might be on reduced salaries, but they’re not going to go to zero. They’ll just trim 25 per cent off.”

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