Ole Gunnar Solskjaer has pinpointed two key areas in his squad he specifically wants to strengthen this summer as he continues his Man Utd rebuild.
According to the Metro, the Norwegian is keen to add a central midfielder and a right winger to United's ranks when the transfer window reopens.
United had previously been prioritising signing a striker, but now look set to complete the permanent acquisition of Odion Ighalo, freeing up funds for other targets.
Top of Solskjaer's wish list are Borussia Dortmund's Jadon Sancho and Aston Villa star Jack Grealish.
Both players come with hefty price tags, but by landing Ighalo for a reported £15million fee, United have plenty of their transfer budget spare.
Solskjaer's aims could mean Paul Pogba's time at Old Trafford is coming to an end, while it will also come as a blow Daniel James' future.
United are well stocked for central midfielders following the arrival of Bruno Fernandes in January, as well as the resurgences of Fred and Nemanja Matic.
But despite United standing firm, Pogba is expected to depart, which would in turn open up a space for Grealish.
Juventus remain the likely destination for Pogba to make a mega-money return.
Should the Red Devils attract anywhere near their £180million price tag, it would allow them to make moves for Sancho - who is valued at around £120m - and £70m Grealish.
They could yet be boosted in their pursuit of Grealish should Villa be relegated, which would significantly reduce the 24-year-old's value.
Welsh youngster James may also find his United future in doubt should they complete a deal for Sancho.
James has struggled to make an impact since his arrival in the summer, and United are now said to be willing to break their transfer record to prise Sancho from Dortmund.
Former United forward Dimitar Berbatov has tipped Sancho for success at Old Trafford should he make the transfer.
"I have said it before, he [Sancho] has the quality, the pace, the goals and the assists to play for them, I'm sure he would like to continue in the national team as well and Gareth Southgate will watch him more if he is playing in the Premier League," he told Betfair.
"For me, if they get him he is going to be a great addition but I'm curious to see how they would line up. United have: Marcus Rashford, Anthony Martial, Daniel James, Mason Greenwood and possibly Sancho next season, even though you want that competition for young players it could be tricky to see them all playing at the same time."
