Manchester United chiefs will not act on transfer targets without the approval of their new manager.
Ajax coach Erik ten Hag is expected to be named United manager this month.
The Manchester Evening News says United are setting up the framework of a possible deal for the Leeds United midfielder Kalvin Phillips and are interested in RB Leipzig forward Christopher Nkunku.
The club could also be in the market for a full-back, a centre-back and a back-up goalkeeper, depending on the goalkeeping situation.
United have compiled thorough scouting reports on intended targets for Ten Hag to study before deciding on whether to proceed with negotiations. Sources have stressed it is vital the United manager still has a right to veto any potential deal.
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