40) Mats Hummels – Borussia Dortmund
Probably the best defender at this summer’s World Cup so far, Barcelona or United will do exceptionally to convince Hummels to leave Dortmund.
39) Thomas Muller – Bayern Munich
The exceptional German is a big target for van Gaal, but whether United will be able to convince Bayern to sell is another matter.
38) Christian Eriksen – Tottenham
It seems pretty implausible that Spurs would sell their Danish playmaker, but Liverpool have been merited with an interest regardless.
37) Stephan El Shaarawy – AC Milan
The young Italian was injured for nearly the entirety of last season, but Liverpool and Spurs still might shell out £20m for his services.
36) Javier Hernandez – Manchester United
The Telegraph rates the Mexican goal-poacher at £20m, but United are likely to accept far less, with Atletico Madrid a possible destination.
