Borussia Dortmund have slapped a £40 million price-tag on Robert Lewandowski.

The Daily Mail says Shinji Kagawa became United's first summer signing last week and Sir Alex Ferguson wrapped up the £4m arrival of Crewe youngster Nick Powell on Tuesday.

United are also keen to land Kagawa's former Dortmund team-mate Lewandowski. But the Bundesliga outfit rate the Poland international at £40m and insist they do not want to sell him.