Manchester United are launching bids for Real Madrid defender Raphael Varane and Rennes midfielder Eduardo Camavinga this week.
Marca says United are now making their moves for both players, having bid £50m for Varane and are ready to offer £25m for Camavinga.
It remains to be seen whether Madrid will accept £50m for Varane, with the La Liga giants said to be holding out for £80m.
However, the Red Devils will hope that the team's need to finance a revamp will convince them to sell for lower their asking price, rather than risk losing him for nothing next summer once the final year of his contract is up.
Camavinga is also now in the last 12 months of his Rennes deal, which is why he could be available for a relatively modest fee - making him a cheaper alternative to Declan Rice, of West Ham.
However, United are set to face competition from Paris Saint-Germain and Madrid for the teenager.