Manchester United have reached a roadblock in their pursuit of Internazionale’s Ivan Perisic, as there is a difference of around £15m between the Premier League club’s current valuation of the Croatian winger and the Milanese asking price of £50m.

The situation could yet see Jose Mourinho look elsewhere, and his first choice for the position is his former Chelsea player Willian, although the Brazilian has so far proven unwilling to go to Old Trafford. United sources say any signing could also mean that the club is more open to offers for Anthony Martial, although the French star is not officially “for sale”.

Perisic is also a target of Liverpool, having previously played for Jurgen Klopp at Borussia Dortmund between 2011 and 2013, but the 28-year-old wants to go to Old Trafford and the principles of personal terms have already been discussed.

How Manchester United could line up next season Show all 12 1 /12 How Manchester United could line up next season How Manchester United could line up next season How could United line up? Jose Mourinho's side have been linked with dozens of new signings, but who is most likely to line up for the club in time for the start of the 2017/18 season? Getty How Manchester United could line up next season Goalkeeper – David De Gea Reports in Spain now suggest De Gea will stay at United once again as Real Madrid have failed to convince the club to sell. Getty How Manchester United could line up next season Right back – Serge Aurier Serge Aurier is believed to be in advanced talks with Manchester United ahead of a £25m move to Old Trafford. However visa issues are delaying the move so far. Getty How Manchester United could line up next season Centre-back – Eric Bailly Bailly had a phenomenal first season at United and looks like he will be the bedrock of Mourinho’s defence for the foreseeable future. Getty How Manchester United could line up next season Centre-back – Victor Lindelof Victor Lindelof has joined the club from Benfica and will start in the heart of United's defence. Getty How Manchester United could line up next season Left-back – Danny Rose Danny Rose is pushing for a move north and Manchester United are known to be interested in the left-back as Luke Shaw's future grows even more uncertain. Getty How Manchester United could line up next season Midfield - Ander Herrera A fan favourite at Old Trafford, Herrera's tenacious performances in the middle of the park last season saw his stock rise immeasurably. With Wayne Rooney's days numbered, the Spaniard may be in line to take the captain's armband. Getty How Manchester United could line up next season Midfield – Nemanja Matic The signing of Matic is one that screams not only of the need for discipline in the heart of this United team, but one that reiterates how the Portuguese is looking for players who can help him win now, not a couple of years down the line. Getty How Manchester United could line up next season Midfield – Paul Pogba Mourinho is known to want to bring in a defensive midfielder in order to free up the Frenchman to operate further up the field. Getty How Manchester United could line up next season Left-wing - Marcus Rashford The young English forward has done enough to earn Mourinho's trust and should be used in the first XI far more next term. Getty How Manchester United could line up next season Right-wing – Ivan Perisic United are only willing to spend £35m on Perisic but Inter want £50m. The club are still confident they can push the deal through. Getty How Manchester United could line up next season Striker - Romelu Lukaku Mourinho has prioritised a new No.9 this summer following Zlatan Ibrahimovic's season-ending injury and subsequent release and has opted for Lukaku as his top choice. Getty Images

While United want to get any deal done for around £35m, though, Inter are insisting on no less than £50m - a fee the Old Trafford club are at the moment unwilling to rise to. The Serie A club paid just over £14m for the 56-time-capped Croatian international, when signing him from Wolfsburg in 2015.

Perisic has been hugely productive in Serie A this season with 11 goals in 38 games, and generally fits Mourinho’s industrious profile for the position, but he sees Brazilian Willian as almost the perfect blueprint of the type of hard-working wide attacker he idealises.

Martial has only started 18 league games this season (Man Utd via Getty Images)

While United have made an initial approach to Chelsea, Willian has already turned down the idea of leaving the champions for Old Trafford. The 28-year-old - signed by Mourinho himself from Anzhi Makhachkala for £30m in 2013 - recently re-asserted his loyalty to Chelsea despite the club understood to have been willing to do a deal with the Old Trafford hierarchy.