Real Madrid reportedly have a clear masterplan over their transfer strategy once they have overcome the coronavirus pandemic.
Los Blancos will not be able to spend big money this summer with president Florentino Perez open about their situation.
But AS claim they have a number of targets already mapped out for 2021 and 2022 - which could force Manchester United to act fast.
It is claimed that Monaco youngster Benoit Badiashile, linked with a move for United as a partner for Harry Maguire, is on their radar.
Badiashile has been linked with a €30million move to become their next Raphael Varane and is one of the few players considered by Real Madrid this transfer window.
But he is not a priority meaning United could still steal a march if they act fast.
Beyond this summer, it is claimed they plan to pursue Erling Haaland in 2022 when Karim Benzema’s contract is due to expire.
That could still give United time to launch one last bid to land the Norwegian hotshot after they missed out to Borussia Dortmund in January if they act first.
Kylian Mbappe is Real Madrid’s top target in 2021, as well as Rennes wonderkid Eduardo Camavinga.
Asked last month if they could afford to sign players like Mbappe this summer, Perez told El Transistor: "No. The situation is really bad.
"It's difficult to ask the players to take a pay cut to help deal with the situation and then make signings like that. That can wait. Madrid will sign the best again when the situation changes.
"This year has been the most difficult for me. We lost important income from the stadium. We had to talk to the players for them to do their bit. If they hadn't voluntarily lowered their salaries, the company would have suffered losses. It's an exceptional situation.
"We receive a lot of income from the stadium, we've had losses of 25% which is a lot of money. You notice it more with Madrid, Barcelona and Atletico Madrid than the other clubs because they cover their costs with television rights and we don't."
