Manchester United are prioritising a move for a striker this summer after struggling for goals in the Premier League last season.
Liam Delap was their first-choice target, but the England youth international chose to join Chelsea.
United have now made an initial approach for Sporting CP star Viktor Gyokeres.
The 27-year-old has a £84 million release clause but has a gentleman’s agreement with the Portuguese champions to leave for £58m.
Manager Ruben Amorim likes Gyokeres, having worked successfully together at Sporting, but a ‘deal could prove challenging to do from a financial perspective before sales’, according to the Athletic.
United have spent a portion of their budget on signing Cunha and will spend another significant fraction of it to get Mbeumo’s signature, making it financially challenging for them to sign Gyokeres.
The Athletic claims that while United can borrow £140m under their revolving credit facility and have £72.3m in cash reserves, ‘generating funds through sales would be a more sustainable route to the necessary squad rebuild.’
United are prioritising the sales of forwards Jadon Sancho, Marcus Rashford, and Anthony but are struggling to dispose of them on their terms.
Sancho could have joined Chelsea for £25m, but he could not agree on personal terms with the West London outfit.
While Borussia Dortmund have met with his representatives, the German side may be unable to match United’s asking price for the England international.
Real Betis want Antony, but the Spanish side are proposing a loan deal, while United intend to sell him permanently.
Barcelona also want to sign Rashford on loan, which may not be helpful to United from a financial point of view.
However, the sale of talented winger Alejandro Garnacho could help.
The Argentine has been linked with Chelsea, Arsenal and Napoli, while Saudi Arabian side Al Nassr are eyeing a shock move for him.
United value the right-footed winger at £60m and hope that one of his suitors meet his asking price.