Manchester United have made an initial offer of around £30m to sign Atletico Madrid midfielder Conor Gallagher in January, according to Fichajes.
As reported by GIVEMESPORT senior correspondent Ben Jacobs, the Red Devils are planning to bring in two new midfielders in 2026. The only uncertainty is in which transfer windows they will arrive in.
Manchester United have been linked with a number of players in the position including Premier League trio Carlos Baleba, Elliot Anderson and Adam Wharton, but it is another England international INEOS are said to have made the first move for ahead of the New Year.
Man United Emerge as Frontrunners to Sign Gallagher
Atletico Madrid midfielder Conor Gallagher in action
According to Fichajes, United have emerged as the favourites to sign the former Chelsea midfielder after launching a £30m offer for the 25-year-old.
While it is unclear if Atletico are willing to accept the offer, the Spanish giants want to recoup the majority of the €42m fee they paid to bring the Englishman to Spain.
United's interest - confirmed by GIVEMESPORT senior reporter Fabrizio Romano - in Gallagher is no surprise, as Ruben Amorim searches for a new addition in the middle of the park who is dynamic, can press high and contribute at both ends of the pitch.
Gallagher meets all of those requirements and it appears as though he is available in January - unlike Anderson, Baleba or Wharton unless INEOS are ready to pay big, big money.
Why a Deal for Gallagher is on the Cards
Atletico Madrid's Conor Gallagher
Gallagher has never cemented a regular spot in Diego Simeone's XI at Atletico, and that is one of the main reasons why a January exit is very possible for the midfielder.
The 25-year-old knows his spot in Thomas Tuchel's England squad for the 2026 World Cup is very much in limbo, and he needs to be playing regular minutes to have a chance of being on the plane to North America.
Of course, being back in Tuchel's sights at a Premier League club would be a bonus, but it needs to be the right club for a player with six goals and six assists in 70 games for Atleti.
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Amorim's recent purchases of Premier League proven players like Matheus Cunha and Bryan Mbeumo is also another tick in the box for Gallagher, who is reportedly open to a move to Old Trafford.
Should the £200,000-a-week player arrive at Old Trafford, he would be competing with the likes of Bruno Fernandes, Casemiro, Manuel Ugarte and Kobbie Mainoo for the two spots in Amorim's midfield.
Are INEOS Making the Correct Move?
Sir Jim Ratcliffe
Unless United are about to cash in on captain Fernandes or expecting to get significant money by selling Ugarte or Mainoo, a deal for Gallagher could be a no-brainer.
The Red Devils' preference would probably be to sign two of Anderson, Baleba and Wharton next summer, but that could prove impossible budget wise with all three being valued as £100m players by their clubs.
They are willing to break their club-record transfer fee on a new midfielder, but doing that twice would be very ambitious.
Gallagher would bring Premier League experience and quality at potentially a third of the price, and if he signs alongside a club-record deal for another midfielder, it could be the best solution for INEOS and to please Amorim.
United still need to find an agreement with Atletico though, with the Spanish club ideally looking for a larger fee for the player with developments expected over the next few weeks.