Manchester United are in talks for Benfica defender Victor Lindelof.
The Daily Record says according to sources familiar with the negotiations, Lindelof is first on a list of central defenders drawn up by Jose Mourinho to strengthen a back four that has proved problematic during the new Old Trafford manager's initial months at the club.
United executive vice-chairman Ed Woodward has approved Mourinho's request for a Champions League-level reinforcement, with significant funds allocated to both transfer fee and salary.
Benfica's initial position has been to price Lindelof at €60million (£50 million), citing approaches from other leading European clubs and the difficulty of replacing the influential 22-year-old midway through the season.
The Portuguese champions rejected an offer of €35m (£30million) plus €10m (£8.4million) in performance-related variables in the summer window.