Manchester United are preparing to step up their interest in Goncalo Ramos with a potential record bid as part of a major summer rebuild.
Experienced Spurs and England frontman Harry Kane is United’s main transfer target under Erik ten Hag.
But United are preparing to spend heavily on other targets too as billionaires Sir Jim Ratcliffe and Qatar Sheikh Jassim bin Hamad al-Thani battle for control at Old Trafford.
Benfica striker Ramos, 21, is seen as a brilliant prospect for the future after the forward smashed 24 goals this term.
Now United are set to initiate contact to snap up the Portugal striker who replaced Cristiano Ronaldo in the starting line-up and scored a hat-trick against Switzerland in the World Cup last-16.
This term Ramos has stepped up at Benfica to fill the boots of Darwin Nunez following the Uruguayan's move to Liverpool last summer.
A deal worth between £70million-£100m, including add-ons, is poised to be discussed between United and Benfica.
The transfer could eclipse United’s transfer record which stands at £89.3 million in August 2016 for Paul Pogba from Juventus.
Ramos has emerged as one of Europe's most promising forwards this season and Dutch coach Ten Hag, who has a track record of developing talent, wants to work with the youngster.
Ten Hag knows United are desperate for more firepower with Marcus Rashford their top scorer on 29 goals ahead of Bruno Fernandes on 11.
Tottenham goal machine Kane, 29, is also in United’s sights with the star set to go into the final year of his Spurs’ contract.
But United are braced for tough negotiations with Daniel Levy to finally prise Kane out of the North London club.
Whereas Benfica traditionally sell their best players for a huge profit as part of their business model.
United’s focus on transfer targets appears to have sharpened after successive away defeats in the Premier League but the fourth-placed side remain on course to qualify for the lucrative Champions League next term.
They have also already won the Carabao Cup in February and have a chance at the FA Cup where they face Manchester City on June 3 at Wembley.
