Manchester United are unsurprisingly not budgeting to sign Lionel Messi.
United signed right-sided forward Jadon Sancho for £72.9million this summer and invested £46m in wingers Facundo Pellistri and Amad last year.
Manager Ole Gunnar Solskjaer already has a squad of 33 players, including 11 forwards.
United have placed an emphasis on outgoings as they approach the last three weeks of the transfer window.
Messi is leaving Barcelona after the financially-stricken club failed to arrange for his renewal.
Former Barcelona forward Neymar was pictured with Messi this week and Paris Saint-Germain are favourites to sign the Argentina international.
Messi scored against United in the 2009 and 2011 Champions League finals.
