Manchester United boss Jose Mourinho is becoming resigned to losing David de Gea to Real Madrid this summer.

The Daily Mail says the Old Trafford hierarchy are determined to resist any bids from Madrid for De Gea, but it's understood that Mourinho is drawing up a shortlist of replacements in case the situation changes.

Mourinho does not want the saga to drag on throughout the summer as it did in 2015 when Real's £29million bid for De Gea, which also involved Keylor Navas moving to United in exchange, fell through at the last minute because the paperwork was not submitted in time.

Mourinho said in February that his friendship with Real president Florentino Perez and his right-hand man Jose Angel Sanchez would ensure that any fresh approach for De Gea was made in the correct manner.

"I can say that we are friends forever, big friends," said Mourinho. "I like them a lot. Friends speak. Friends are open, friends are honest.

"So if at the end of the season I want one of their players or they want one of our players, we will not exchange messages through the press. We will be very direct. So they are one of the clubs that I am not worried about at all."