Manchester United boss Erik ten Hag wants to secure the signing of Atalanta striker Rasmus Hojlund.
The young Danish attacker is a key target for the Red Devils, who had goalscoring issues last season.
Per The Sun, United put in a first offer of 31 million, but it was turned down.
The Red Devils are likely to go back in with another offer in the coming days.
Atalanta want a fee closer to 60 million for Hojlund, but a compromise may be possible.
United are also chasing a new goalkeeper, with Inter star Andre Onana on their radar.