Manchester United manager Jose Mourinho is ready to make a move for James Rodriguez and Henrikh Mkhitaryan.
The Portuguese has already completed the transfer of defender Eric Bailly who joined for an estimated fee of £30million.
Real Madrid are ready to sell the Colombia international but only if they receive an offer in the region of £50million.
Borussia Dortmund, on the other hand, don't want to sell the Armenia international but the player made it clear that he wants to leave to make a move to Old Trafford.
According to Tutto Mercato Web, the Red Devils will offer £32million to secure the services of the 27-year-old.
On Tuesday, agent Mino Raiola confirmed that Jose Mourinho wants to sign his client.
"It would be a sin to stop talking [about Henrikh Mkhitaryan's move to United]," Raiola said.
"I am a positive guy. If I wasn't confident of reaching some kind of conclusion, I wouldn't try.
"I am very proud Manchester United want him and the talks are being held in a good atmosphere but at the moment Dortmund are still saying no."