United have been linked with a number of defenders in recent weeks, but the opposing nature of the latest reports on the subject makes it impossible to gauge how accurate either is.
According to the Evening Standard, United are 'considering' whether to make Koulibaly the most expensive defender in history by paying £100m for the Senegalese international and shattering the current £75m record set by Liverpool when they signed Virgil van Dijk almost one year ago.
It is said that two bids have already been rejected and that manager Jose Mourinho is 'weighing up a third'. Executive vice-chairman Ed Woodward has apparently told the Portuguese that the money is available for the right target, although the board is prepared to veto as in summer.
But if United have already made two offers and are considering a third, it sounds as though at least some work is being done behind the scenes. However, that is not the case if a conflicting report from the Daily Telegraph is to be believed.
Rather than backing Mourinho by considering a fresh £100m bid for Koulibaly, the Telegraph suggests that the United boss is growing angrier because he 'fears little active work is being done' in terms of laying the foundations for potential sales and buys in January.
"Nobody important from the board of directors was there in Valencia. We are near the beginning of the transfer window and nobody knows anything," a source told the newspaper.
"They are not working on selling players, they are not working on buying players. And they have 58 scouts and three scouting bosses. It is ridiculous. Jose believes this is not the best way to rule a football club."
At this point it is worth noting that the Telegraph was the same newspaper that was handed the exclusive statement from Mourinho's agent, Jorge Mendes, last week that refuted rumours of a departure from Old Trafford and therefore seems close to the situation from his side of the table.
The Standard's report on a willingness to spend is more likely sourced from Woodward's side. Exactly who to believe in terms of how far along United are in any deals remains a mystery.
Source: 90min
