2) Mehdi Benatia (AS Roma, £30m)
With Nemanja Vidic and Rio Ferdinand both leaving at the end of last season, United have been in great need of signing a world class centre-back, and they finally look like settling on a £30m move for in-form AS Roma star Mehdi Benatia. The Moroccan defender was in superb form for Roma last season as he helped Rudi Garcia’s side to a runners-up spot in Serie A with the best goals-against record in the Italian top flight. The likes of Chelsea and Bayern Munich have also been chasing the 27-year-old, who looks a crucial signing for United at this stage.