Manchester United are set to test the resolve of Borussia Monchengladbach for midfielder Denis Zakaria.
A revelation this season, the Switzerland international has been linked with Arsenal and Tottenham.
However, BILD says United are preparing a massive 60m offer for Zakaria - which will be tabled in January.
The news arrives 24 hours after Zakaria's agent, Mathieu Beda, insisted the youngster would not leave during the winter market.
"The rumours are disrespectful to the club, the coach and his teammates," said Beda. "Denis with Gladbach has enjoyed a very good development and has played for weeks really strong.
"But he still has more potential. He wants to show that now in Gladbach instead of dealing with a change."
However, with United willing to offer 60m, things could quickly change at Gladbach in the New Year.
