Manchester United have reportedly seen their attempts to sign Atalanta BC's Rasmus Hojlund in a player-plus-cash deal rebuffed by the Italian club.
Red Devils head coach Erik ten Hag is determined to welcome a new marksman to Old Trafford this summer, but the Dutchman is limited to a budget of around £100m at this moment in time.
Man United have already splashed out £55m on Mason Mount, while the club are also hoping to strike a deal for Inter Milan goalkeeper Andre Onana, whose £51m price tag is proving problematic.
Atalanta are also said to value Hojlund at an extortionate €100m (£85.4m), which is not feasible for the Red Devils, and they are instead trying to find a creative solution involving fringe players.
It has been suggested that Ivorian attacker Amad Diallo, whom Man United signed from Atalanta in January 2021, could be sent back to La Dea on loan as part of their efforts to bring Hojlund to Old Trafford.
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The likes of Fred and Donny van de Beek could also be presented to Gian Piero Gasperini's side, but according to The Athletic, Atalanta have no interest in a part-exchange deal.
The report adds that Man United were prepared to let Atalanta take their pick of several unwanted members of their squad, while also offering the Italian side the chance to take a number of players on loan.
However, Atalanta are insisting on a cash-only deal for Hojlund, throwing another spanner in the works for Man United, who are showing no willingness to bow to La Dea's financial demands.
Hojlund is understood to be keen to join Man United ahead of the 2023-24 season, but the Denmark international is not due to become a free agent until 2027, meaning that Atalanta are under no pressure to let him leave on the cheap.
The former Copenhagen youth product spent half a season with Sturm Graz before joining Atalanta in 2022, commanding a €17.2m (£14.7m) fee to leave the Austrian side.
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Hojlund came up with 10 goals and four assists from 34 matches in his debut campaign with Atalanta, while he also boasts six strikes from as many games in a Denmark jersey.
Should Man United ultimately be forced to scope out alternative options, Bayern Munich and Paris Saint-Germain could both try to prise the 20-year-old away from the Gewiss Stadium.
Tottenham Hotspur's Harry Kane was initially said to be at the top of Man United's striker shortlist, but their chances of pulling off a deal for the England captain this summer are dwindling.
Eintracht Frankfurt striker Randal Kolo Muani and Napoli's Victor Osimhen are also out of Man United's budget, but the Red Devils are also believed to be in talks over a deal for Atletico Madrid's Joao Felix, who could be allowed to leave the Spanish club on loan again after an underwhelming spell with Chelsea.
Man United opted not to sign Burnley's Wout Weghorst permanently after his loan stint came to an end, while Anthony Martial is also on the chopping block, but there have been suggestions that his troublesome hamstring problem could potentially scupper an exit.
