Reports this morning have suggested that Manchester United are prepared to part with £37m to secure the services of Juan Mata from Chelsea.
Should the Spaniard arrive at Old Trafford for that fee, then he would become the club's most expensive player, surpassing the £30.75m that was shelled out for Dimitar Berbatov.
Here, we look back on the 10 footballers who have cost United the most expense.