Manchester United are reportedly preparing a new and improved offer for Atalanta BC's Rasmus Hojlund.

The Red Devils appear to have identified the Denmark international as their leading centre-forward target during this summer's transfer window, with potential deals for Napoli's Victor Osimhen and Tottenham Hotspur's Harry Kane seemingly off the table at this stage.

Man United are said to have failed with an opening offer of £30m for the 20-year-old, while it is thought that another bid of around £40m has been rejected by the Serie A side.

According to journalist Nicolo Schira, the 20-time English champions are preparing to place a new bid on the table for the striker, with Atalanta believed to value him in the region of £51.5m.

Schira claims that Man United have already come to an agreement with Hojlund over a five-year deal, with the youngster keen to make the move to Old Trafford during the summer market.

Atalanta are in a strong position when it comes to the forward's future, as he signed a five-year deal upon his arrival from Sturm Graz last summer.

The Dane impressed during his first season in Italian football, finding the back of the net on 10 occasions in 34 appearances in all competitions, in addition to contributing four assists.

Hojlund scored nine goals and registered four assists in 32 Serie A appearances, while he has already managed six goals in his first six appearances for Denmark.

Kane had allegedly been identified as Man United's leading centre-forward target earlier this year, but Spurs are unlikely to sanction a move to a Premier League rival this summer.

Meanwhile, a deal for Osimhen is expected to be far too expensive, with Napoli thought to value the Nigeria international in the region of £150m.

Man United brought in midfielder Mason Mount last week, with the England international's £55m switch from Chelsea being confirmed.

Erik ten Hag's side are also working on a deal for Inter Milan goalkeeper Andre Onana, with a move for the Cameroonian potentially being secured this week.

Man United are also believed to be targeting a new centre-back and second midfielder this summer, but moves for either are likely to depend on whether there are first-team exits.

Ten Hag's side are currently preparing for their first pre-season friendly of the summer, with Leeds United their opponents on Wednesday, while they will face Lyon on July 19 before heading to USA for their pre-season tour.