Man United prepare third and final bid for €90m Sergio Ramos

Real Madrid defender Sergio Ramos

Louis van Gaal shows no sign of easing off in the transfer market and has his sights set on a high profile defender and striker to add to his squad.

With Bastian Schweinsteiger, Morgan Schneiderlin and Matteo Darmian added in the close season, Robin van Persie departed and Jonny Evans expected to follow suit, the make-up of the United squad has changed dramatically over the last week.

Van Gaal has not ruled out adding to his squad and The Star suggests that the club are ready to make one final push for long-term Real Madrid target Sergio Ramos.

"I'm not negotiating with anyone," Ramos told Spanish TV earlier this month, but the Red Devils are expected to make a third offer after bids of £32.5m and £42.5m were previously rejected by the Primera Liga side.

According to Spanish newspaper AS, Real have told United that a bid of €90m (£63m) will be enough to trigger talks over a move for Ramos, but United are convinced they can lower that fee given that they believe Ramos wants to leave the club.

With Van Persie's departure from the club, United are in the hunt for reinforcements up front and Gonzalo Higuain appears on the club radar. Napoli president Aurelio De Laurentiis has insisted there is "no chance" the Argentinian will leave, but United, Arsenal and Chelsea are keeping tabs on frontman.

With David De Gea's future still uncertain, Manchester United tracking Argentina keeper Sergio Romero, who is a free agent after leaving Sampdoria according to The Daily Mail.

Roma are also interested in signing the 28-year-old shot-stopper.