Incoming Manchester United head coach Erik ten Hag has allegedly been informed that three of the club's midfield targets have rejected summer moves to Old Trafford.
Paul Pogba and Nemanja Matic are both set to leave the Red Devils at the end of the season, which will lead to the club bringing in at least one new central midfielder in the upcoming market.
Borussia Dortmund's Jude Bellingham, Leeds United's Kalvin Phillips and West Ham United's Declan Rice had reportedly been placed high on the club's wishlist for the summer window.
However, according to the Daily Star, all three players have turned down moves to Manchester this year.
The report claims that Dortmund have no intention of letting Bellingham leave in the same window as Erling Braut Haaland, while the midfielder is thought to be leaning towards a move to Liverpool when he does eventually move on.
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Phillips has also allegedly been identified as a leading target, but the midfielder is not believed to be prepared to risk his relationship with the Leeds fans by joining their bitter rivals.
Rice's future remains the subject of much speculation, with West Ham reportedly placing an eight-year contract on the table for the England international.
The midfielder will allegedly inform the Hammers that he is not prepared to sign the lengthy deal, but David Moyes's side are unlikely to sell him for under £150m, while it is understood that Rice will not join Man United this summer following their failure to qualify for next season's Champions League.
Ten Hag will officially begin work as Red Devils head coach at the end of the season, but the Dutchman has been involved in the club's transfer talks in recent weeks, and he will soon turn his full attention to Old Trafford, having now led Ajax to the Eredivisie title.
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Barcelona's Frenkie de Jong is also being strongly linked with a move to Old Trafford, with a recent report claimed that a switch to Manchester was '95% done'.
The Catalan outfit's financial problems will allegedly lead to them allowing the Netherlands international to leave this summer for a fee in the region of €80m (£69m).
Ten Hag is thought to have around £100m to spend on new signings this summer, but the figure could increase with player sales, while there will be a lot of room in their wage budget at the end of the season, as Pogba, Jesse Lingard, Juan Mata, Matic and Edinson Cavani are all leaving on free transfers.
As mentioned, Man United will not be able to offer Champions League football to proposed new signings next season, with the club instead battling West Ham United for sixth spot in the Premier League table.
The 20-time English champions will finish their league season away to Crystal Palace next weekend, while West Ham have both Manchester City and Brighton & Hove Albion left to play.
