Manchester United $98m double transfer plan involves Matthijs de Ligt

Leny Yoro was Manchester United's top center-back target this summer - but the club isn't ruling out further defensive signings.

The 18-year-old is seen as a direct replacement for Raphael Varane, who officially parted ways with the Premier League club at the beginning of the month when his contract expired. However, since then, Willy Kambwala has been offloaded to Villarreal, and United is making concerted efforts to transfer Victor Lindelof during this window.

Consequently, United is open to bringing in up to three new faces to bolster its defensive ranks. But it's a delicate balancing act.

READ MORE: What happened in behind-closed-doors friendly as Arne Slot runs rule over Liverpool stars
READ MORE: Liverpool pair set for transfer exits after being demoted to train with U21s

Juggling its budget and other positional needs appears to be the reason why no official bid has been lodged with Bayern Munich for Matthijs de Ligt, despite agreeing personal terms with him 10 days ago. Interestingly, during this period, United has also shown interest in Jonathan Tah, who is rumoured to be Bayern's preferred choice to fill De Ligt's boots.

Bayern is unlikely to make a move for the German international until its secured a deal for its defender, potentially giving United the chance to snap up both players. Liverpool's big rival might favor signing Jarrad Branthwaite, having already had two offers turned down by Everton this summer, but negotiating with Bayer Leverkusen could prove easier given Tah's contract situation.

Earlier in the window, it was suggested that Leverkusen was holding out for a $43.9 million fee for its player, which is $10.3 million less than what Bayern is demanding for De Ligt ($54.2 million). If United prioritise signing Tah, as it did successfully with Yoro, both could potentially become Red Devils in a $98.1 million deal.

If United finalise a deal for De Ligt first, it's likely that Bayern will quickly secure Tah as a replacement. United has some bargaining power having agreed personal terms with the player, so it should utilise this and continue to bide its time with De Ligt.