Memphis Depay (PSV Eindhoven, £13.2m)
United have been surprisingly short on creativity at times this season, despite signing the likes of Angel di Maria from Real Madrid last summer to boost their attacking flair. Depay would not be an instant starter at Old Trafford, but would certainly have plenty to offer in the long-term. The 21-year-old has scored 23 goals in all competitions so far this season, and would add some much needed natural width to United’s side.