Manchester United reportedly had a £50m offer for Evan Ferguson turned down by Brighton & Hove Albion during the summer transfer window.
The 18-year-old had a breakthrough 2022-23 campaign with the Seagulls, scoring 10 goals in 25 appearances in all competitions.
Ferguson has also been in impressive form at the start of the new season, netting four times in five appearances, including a hat-trick against Newcastle United in the Premier League earlier this month.
Many of England's biggest clubs are said to be admirers of the Republic of Ireland international, who signed a contract extension at Brighton in April, with his current terms running until the summer of 2028.
A recent report claimed that Man United are planning to move for the striker next year, but according to ESPN, the Red Devils made an offer during the summer market.
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The report claims that a £50m offer was lodged, but Brighton 'laughed it off', with the Seagulls expected to want in the region of £100m for one of the most in-demand teenagers in world football.
Ferguson started his professional career with Bohemians before making the move to Brighton in January 2021, making his first-team debut in August of the same year in the EFL Cup.
Roberto De Zerbi's side are in an excellent financial position due to their sixth-place finish in last season's Premier League, which saw them qualify for the Europa League.
Brighton are up in fifth spot in this season's Premier League table, meanwhile, picking up 12 points from their five matches, and they beat Man United 3-1 last time out at Old Trafford.
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Manchester City are also said to be keen on Ferguson, who could be at the centre of a bidding war during next summer's transfer window.
Brighton will drive a hard bargain when it comes to the forward, though, as they refused to drop their asking price for Moises Caicedo over the summer before he moved to Chelsea in a big-money deal.
Man United have lost three of their first five Premier League games of the new season, and they are currently preparing for their Champions League group-stage opener against Bayern Munich.
The Red Devils will then be back in action against Burnley in the league on Saturday night, and two more disappointing results would further increase the pressure on head coach Erik ten Hag.
Man United have taken a 21-man squad to Germany for Wednesday's game in Munich, but the club are without a whole host of key players through injury.
