Manchester United manager David Moyes reportedly has a transfer kitty worth in excess of £100m for the January market.
The Scotsman has been open about the need for new faces at Old Trafford due to their lowly seventh place in the Premier League table after 20 games.
While the former Everton boss has claimed that he is unlikely to lure players from his wishlist to the club this month, it has been reported that owners, the Glazers, will give Moyes sufficient funds.
The Red Devils manager is believed to have given chief executive Ed Woodward a list of targets, one of which is said to be Atletico Madrid star Diego Costa, according to the Daily Star.
United failed to land their targets in the summer, with midfielder Marouane Fellaini being their only signing for a reported £27m.