Manchester United could reportedly sign Cody Gakpo for €30m (£25.7m) during the January transfer window, with PSV Eindhoven needing to make a major sale due to their financial problems.

The 23-year-old was strongly linked with a switch to Old Trafford over the summer, revealing that he spoke to Red Devils boss Erik ten Hag "a few times" to discuss a move to the club.

Man United ultimately decided against bringing in the Netherlands international, but a recent report claimed that he remains a leading transfer target for 2023.

Gakpo has been in excellent form for PSV during the 2022-23 campaign, scoring 13 times and registering 14 assists in 21 appearances in all competitions.

In the Eredivisie, he has managed nine goals and nine assists in 11 appearances, while the forward has netted three times and registered two assists in five Europa League outings.

According to De Telegraaf, PSV are under pressure to make a major sale in January to help ease their financial issues, and the club would not be in a position to turn down a €30m (£25.7m) offer for Gakpo in the winter window.

Leeds United and Southampton also attempted to sign Gakpo in the latter stages of the summer market, but the duo are allegedly no longer in the running for his signature.

Arsenal have also been credited with an interest, but journalist Dean Jones recently said that Man United were in a stronger position than the Gunners to sign the Dutchman.

Earlier this month, Gakpo said that he was "close to leaving" PSV over the summer, with the 20-time English champions at the head of the queue for his signature.

Italian journalist Fabrizio Romano recently wrote on Twitter that many 'top European clubs' were interested in Gakpo, who is widely expected to represent the Netherlands at the upcoming World Cup.

Man United spent big on Antony over the summer, while they also have Marcus Rashford, Anthony Martial, Jadon Sancho, Anthony Elanga and Alejandro Garnacho in terms of options in the wide areas.

However, Cristiano Ronaldo is widely expected to leave the club next year, which will see the Red Devils enter the transfer market for a new centre-forward.

Gakpo primarily operates off the left for PSV, although he has played in a central position for his country.

Man United football director John Murtough recently played down the chances of his side being active during the January transfer window due to their summer activity.