Manchester United have reportedly made it clear to Atalanta BC that they are not prepared to pay more than £60m to sign Rasmus Hojlund during this summer's transfer window.
Despite suggestions that the Red Devils remain attentive to Harry Kane's situation at Tottenham Hotspur and the recent developments surrounding Kylian Mbappe, Hojlund is still believed to be Man United's number one attacking target at this moment in time.
The Premier League side have been in discussions with Atalanta in recent weeks over a potential deal for the Denmark international, but the two teams are seemingly some way apart when it comes to their valuations.
Atalanta head coach Gian Piero Gasperini recently suggested that Man United would have to pay as much as £86.6m in order to sign the 20-year-old this summer.
However, according to The Mirror, the 20-time English champions believe that £60m is a fair price and are not prepared to go above that figure for the striker.
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As a result, Atalanta will seemingly have to drop their valuation if the Dane is to secure a move to Old Trafford before the end of the transfer window.
Hojlund is already believed to have come to an agreement with Man United over a five-year contract, as the forward attempts to force a switch to the Premier League.
The former Copenhagen youngster had a strong first season in Italian football following his arrival from Sturm Graz, scoring 10 goals and registering four assists in 34 appearances in all competitions.
Hojlund, who has another four years left to run on his contract, found the back of the net on nine occasions in 32 Serie A outings, in addition to contributing four assists.
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Man United have already made two signings during this summer's transfer window, bringing in Mason Mount from Chelsea and Andre Onana from Inter Milan.
Onana is in line to make his debut for the club in Wednesday evening's pre-season contest with European heavyweights Real Madrid in Houston.
Anthony Martial is also set to return from a hamstring issue in the same match, and Red Devils head coach Erik ten Hag has revealed that he wants to keep hold of the Frenchman this summer.
Jadon Sancho is also set to stay despite some speculation surrounding his future, while Marcus Rashford has signed a new long-term deal at Old Trafford.
There is uncertainty surrounding the futures of Amad Diallo and Facundo Pellistri, though, with both players being linked with loan exits during the current window.