Ed Woodward is reportedly disappointed Manchester United were beaten to the punch by Liverpool on Virgil van Dijk.
The Reds parted with £75million to land the centre-back from Southampton in the 2018 January transfer window.
The transfer fee was considered extortionate at the time, but Van Dijk has proven himself to be a bargain after expertly shoring up Liverpool's defence.
The Reds lost once in the Premier League last season, and just missed out on winning a first title on the final day.
They also won the Champions League, and Van Dijk - who was named PFA Player of the Season - is one of the favourites for the 2019 Ballon d'Or award.
According to the Evening Standard, Manchester United top brass do not believe rivals Liverpool overspent on the Van Dijk deal.
In fact, the paper claims Woodward and co. have been somewhat inspired by the success of the pricey transfer and have plans to bankroll United this summer in a bid to strengthen their defence.
Manchester United recently had a bid of £40million rejected for right-back Aaron Wan-Bissaka by Crystal Palace.
The south London club are holding out for £60m for the defender while the Red Devils are considering going back in with a £50m bid.
