JUAN MATA

Age: 25

Nationality: Spain

Club: Chelsea

Position: Attacking Midfield

Estimated Value: £40m

Alternative Targets: Cesc Fabregas (Barcelona), Marco Reus (Borussia Dortmund), Cristian Rodriguez (Atletico Madrid) & Juan Sanchez Mino (Boca Juniors)

Despite Chelsea manager Jose Mourinho reportedly wanting Juan Mata to stay at Stamford Bridge, the Spaniard is expected to undergo a medical at Manchester United before a £40million move at some point on Friday. It would be hoped Mata would bring some creativity to United's midfield amid their struggles this season under David Moyes. Mata, who has not been guaranteed a place in the Chelsea team because he is deemed by Mourinho to not have the correct work ethic, has also been linked with Primera Liga title contenders Atletico Madrid but United are close to settling a transfer as deadline day approaches.

MARCO REUS

Age: 24

Nationality: Germany

Club: Borussia Dortmund

Position: Attacking Midfield

Estimated Value: £40m

Alternative Targets: Cesc Fabregas (Barcelona), Everton Ribeiro (Cruzeiro), Cristian Rodriguez (Atletico Madrid) & Juan Sanchez Mino (Boca Juniors)

"I have a contract with Borussia Dortmund and I am happy to be here." Not the most encouraging words to hear from a transfer target at the beginning of January but we all know anything is possible. Borussia Dortmund's Marco Reus is rumoured to be top of Moyes' list of players who could solve the problem of bringing creativity and goals to Manchester United's midfield. Capable of operating in an attacking midfield role or on the wings provides the German excellent versatility but reports have emerged that his contract release clause does not become active until the summer.





LEIGHTON BAINES

Age: 29

Nationality: England

Club: Everton

Position: Left-Back

Estimated Value: £20m

Alternative Targets: Luke Shaw (Southampton) & Fabio Coentrao (Real Madrid)

Leighton Baines was linked with a move from Everton to United even before Moyes himself made the switch. Moyes is almost certain to try to sign a left-back successor to the ageing Patrice Evra in January and United have also been linked with Southampton's Luke Shaw. Chelsea, though, are thought to be favourites for Shaw, which means Baines is a target for United. Despite this, there are questions regarding whether the England international would be value for money at a reported £20million for a 29-year-old who will have little resale potential. Likewise, Everton might not sell and there are rumours of a new contract. There have consequently been reports throughout January of United agreeing a deal for Real Madrid's Fabio Coentrao.

KOKE

Age: 22

Nationality: Spain

Club: Atletico Madrid

Position: Attacking Midfield

Estimated Value: £50m

Alternative Targets: Cesc Fabregas (Barcelona), Everton Ribeiro (Cruzeiro), Cristian Rodriguez (Atletico Madrid) & Juan Sanchez Mino (Boca Juniors)

Described by many as the new Xavi, Atletico Madrid's Koke is alongside Reus as a player who is thought to be at the top of United's wanted list, despite being similarly cup-tied for the remainder of this season's UEFA Champions League. The playmaking midfielder only recently signed a new contract with high-flying Atletico until 2018 but United are still thought to have the funds to be able to complete a deal. It is hoped Koke would finally be the one to fill the void left by Paul Scholes, which the likes of Tom Cleverley have failed to acheive and that was a reason for the pursuit of Barcelona's Cesc Fabregas last summer. United, though, will face competition from AC Milan while Atletico, despite their status as a selling club, want to keep one of their star men.

ANDER HERRERA

Age: 24

Nationality: Spain

Club: Athletic Bilbao

Position: Deep-Sitting Midfield

Estimated Value: £31m

Alternative Targets: Steven Defour (Porto), Fernando (Porto) & Ilkay Gundogan (Borussia Dortmund)

Reports in England claim Ander Herrera is still attracting United's interest after the club's recent scouting trip to Spain. United were considering Herrera last summer before opting against a move but he continues to catch the eye. Having not played in the Champions League this season, the 24-year-old could even be a preferred option to the likes of Koke but he is older. Herrera is a class act in that deep-sitting position and pulling the strings in between the defence and the attacking midfielders.

DIEGO COSTA

Age: 25

Nationality: Brazil

Club: Atletico Madrid

Position: Striker

Estimated Value: £32m

Alternative Targets: Edinson Cavani (PSG), Mosquito (Atletico Paranaense), Christian Benteke (Aston Villa)

Costa is just two goals behind Cristiano Ronaldo at the top of the Primera Liga's goalscoring charts having netted an incredible 19 times to provide a main reason why Atletico Madrid are keeping pace with Barcelona at the top of the table. The Brazilian has been linked with most of Europe's top clubs and United are no different in reportedly having scouted the forward. With rumours surrounding the future and fitness of Robin van Persie, Costa is a strong target for United. Most recently, there have been rumours Atletico could offer United the chance to sign Costa and defender Filipe Luis if they drop their interest in Chelsea's Juan Mata.

WILLIAM CARVALHO

Age: 21

Nationality: Portugal

Club: Sporting

Position: Deep-Sitting Midfield

Estimated Value: £35m

Alternative Targets: Fernando (Porto) & Ilkay Gundogan (Borussia Dortmund)

Carvalho's breakthrough season at Sporting is already alerting top clubs in England, with United reportedly having watched the midfielder on six occasions already in the campaign as they consider options for the future and alternatives to Herrera. Arsenal have also been linked with the player who has become the latest in a long line to be compared to Patrick Vieira and that means he will not come cheap. Carvalho is not yet at the top level but has an abundance of potential and is capable of using his considerable frame to win the ball while also possessing superb passing ability.