Sources: Man United’s limit for Höjlund is £60m

Manchester United are reluctant to pay more than £60 million ($79 million) for Atalanta striker Rasmus Höjlund, sources have told ESPN.

United have made the Denmark international one of their top targets as manager Erik ten Hag looks to add more goals to his squad, but the teams are apart on a fee and United are looking at other options.

Atalanta are keen to receive a significant return for the 20-year-old should he leave because he is under contract until 2027. United, however, believe a valuation in excess of £85m does not reflect the fact that Höjlund is yet to play 100 senior games and last season only scored nine goals in Serie A.

The recruitment department have identified Eintracht Frankfurt striker Randal Kolo Muani as an alternative, but sources have told ESPN that United will also consider forwards other than established No. 9s.

Ten Hag is also keen on Mohammed Kudus at Ajax, a player who can fill roles across the front line and his club is exploring the possibility of firming up their interest in the 22-year-old, who scored 18 goals last season.

Chelsea are also interested in Kudus.

A deal for Harry Kane is viewed as extremely unlikely, despite Tottenham Hotspur‘s stance that the England captain will have to move this summer if he refuses to sign a new contract.

Kane, who is wanted by Bayern Munich, has one year left on his deal and Spurs do not want to risk losing him for free next summer.

Meanwhile, United are distancing themselves from claims made by Paris Saint-Germain that they have enquired about the possibility of signing Kylian Mbappe.

Ten Hag has seen Mason Mount and Andre Onana arrive this summer to boost his squad ahead of the new season, but has been assured that a goalscorer will be secured before the deadline.

According to sources, United are maintaining a firm stance on their valuations of striker targets because of tight restrictions around Financial Fair Play. There is a concern that if they overpay for a forward, even by £10m, it would affect their ability to spend money on new players in January and next summer.

Goalkeeper Tom Heaton said his future is up in the air after the arrival of Onana. He kept a clean sheet in the 2-0 win over Arsenal in New Jersey on Saturday, but the 37-year-old has interest from newly-promoted Luton Town.

“I’ve got to wait until I speak to the manager, sit down and see where we’re at,” Heaton said. “I love it here. I have been part of this football club for a long time, but I also love playing. I can’t lie, you see it today, so I will have a sit down and chat and see where we go.”