Manchester United boss David Moyes is prepared to go through the £100 million spending barrier this summer.

The Mail on Sunday says Moyes will present Manchester United with an unprecedented £100million transfer hit-list this summer.

The United manager's bold statement of the players he wants to restore his team to greatness will test owners the Glazer family's eagerness to share his ambitions for the club.

The list is certain to test United executive vice-chairman Ed Woodward's ability to wheel and deal.