Manchester United's third signing target is exposed, and there is confidence in recruiting iron guards for free! Amorim would prefer to buy a new midfielder first

United's first two targets of the summer window are already known, with the club in talks to buy Wolves striker Cunha for £62.5 million and a £30million penalty to bring in Ipswich centre Liam Delap. Now, the Red Devils' third signing has been revealed, with British media claiming that Sir Jim Ratcliffe's team is "growing increasingly confident" in signing Bayer Leverkusen centre-back Jonathan Tah for free.

The 29-year-old has been with Bayer Leverkusen for 10 years, but his contract expires this summer and the German international is certain to leave after Xavi Alonso is confirmed to leave at Real Madrid. Bayern Munich and Barcelona are both keen to sign him, but United believe the player has long dreamed of playing in the Premier League, and the club, England's all-time giants, have a good chance of acquiring him this summer, according to the report. In particular, if the Red Devils can win the Europa League, qualifying for the Champions League will be more attractive to the German centre-back.

However, United are bound to face huge competition, and Marcos Alonso's Real Madrid may also consider bringing in Jonatan Tower, and everyone knows that Carlo Ancelotti is struggling with the lack of centre-backs on the Galaxy, and the Spanish boss will not want to repeat the mistakes of the past. In addition, Italian transfer expert Fabrizio Romano confirmed that Bayern Munich had already offered a three-year contract and that they wanted to bring in Jonatan Tower last year.

Fabrizio Romano has revealed that there has been an agreement within Bayern Munich to seek the introduction of Jonatan Tower and a formal offer to be made for the player to agree. German media said it gave an annual salary of 12 million euros, the same as last year; In addition, Jonatan Tower will ask for a signing fee of at least 10 million euros, while Bayern are willing to give 15 million, which they see as their advantage!

As a free agent, Jonatan Ta himself said of his potential whereabouts: "I will make a decision on the new club very quickly, I am not going to set a specific date, but it will certainly not be two months."

Rumours of Manchester United linking another free player, Ligue 1 Lille striker Jonathan David, have completely disappeared. David has scored 16 goals and provided five assists in 31 Ligue 1 games this season, including 25 goals and 12 assists in all competitions. Fabrizio Romano has revealed that the 25-year-old Canadian striker is in deep talks with Serie A leaders Napoli.

Romano said: "Napoli have made an offer to David and are in deep talks for a free transfer. Their contract package is very good, but there are still some key details that need to be clarified, and there will be more negotiations to follow."

Of course, if manager Ruben Amorim were to choose, he would consider a midfielder to be a priority over centre-back. The 33-year-old is leaving the club due to the expiration of his contract with Manchester United.

According to TEAMtalk, Amorim has asked for at least one new midfielder to be signed in the summer window. The Manchester Evening News has also confirmed that United's priority targets for the summer window are two strikers and a midfielder. Other signings will need to sell players to raise funds, and Rajue wants to sell more than 10 players.

Crystal Palace's England international Adam Wharton has been a favourite for Manchester United, but the 21-year-old homegrown player has a high asking price tag, with Liverpool, Manchester City and Newcastle United all eyeing it. Wharton's contract expires in 2029, and the London Eagles could be priced at £80 million!

Another hot name on United's list is Atalanta's Brazilian midfielder Ederson, who has been scouted by scouts for more than six months. Atalanta beat Roma 2-1 at the weekend and qualification for next season's Champions League is in sight, and the team may consider selling Ederson for 60 million euros to rebuild the team again, with veteran coach Gasperini set to leave.

According to rumours in the British media, Manchester United have also considered Newcastle's Bruno Guimaraes and Tonali, but considering the reality of the "Magpies" flying high and the Red Devils hibernating, poaching from St James' Park is considered almost impossible, and the two midfielders have no plans to transfer.