Manchester United are reportedly willing to break the £50m barrier to bring Edinson Cavani to Old Trafford as a strike partner for Robin van Persie.
New Red Devils manager David Moyes has turned to the Napoli marksman after missing out on primary forward targets Radamel Falcao and Robert Lewandowski.
Chelsea and Manchester City are also thought to be interested in Cavani, but United's cross-city neighbours have apparently been put off by the Uruguayan's £54m asking price.
According to The Mirror, the Premier League champions are willing to meet that figure for a potential transfer which would put into further doubt the future of Wayne Rooney.
Rooney has requested to leave Manchester this summer, and although Moyes hopes to persuade the England international to stay, a move for Cavani could put his relationship with the club under greater strain.