Manchester United are shopping in Italy to improve their defensive options for next season.
TMW says United have already settled on two targets for the summer market.
Juventus fullback Joao Cancelo, rated at €60m, and Napoli centre-half Kalidou Koulibaly, who now carries a price-tag of €110m, are the two players under consideration.
United scouts watched both players as Juve defeated Napoli on the weekend.
The Premier League giants failed with an offer for Koulibaly over Christmas and will seek to start the bidding below €100m at the end of the season.