Manchester United have already invested heavily in the club for the current season, but in January that is expected to continue with defensive and midfield reinforcements again a priority.
One name that continually gets linked with the club is that of Dutch international Kevin Strootman.
Louis van Gaal is a big fan of his countryman, who would have been at the World Cup this summer were it not for a terrible knee injury. Sir Alex Ferguson was also a big fan of the player in his time at the club - and he is reportedly the club's number one transfer target for the winter.
Strootman tore his anterior cruciate ligament in a game for Roma against Parma back in April and has not played since. But he is currently stepping up his recuperation, with the hope of returning to action in November at the earliest.
But despite Manchester United's heavy interest Roma are continually making it clear that their man is not for sale.
Strootman is a key part of Rudi Garcia's team and the project at the Stadio Olimpico - as the Gialorossi aim to bring an end to Juventus' Italian football domination.
Director of football Walter Sabatini and club chairman James Palotta have both made it clear in recent weeks that he is not for sale, with it now rumoured they are lining up a new contract for the player this month.
It was reported earlier in the week that Roma were ready to offer him a new deal to fend off the interest from United - now a salary is even being reported.
According to a report in this morning's Italian paper Leggo Roma are ready to offer Strootman a salary of around €4 million a year in order for him to remain at the club.
It would make him one of the club's top-earners but it is not a fee Manchester United could not match, or indeed surpass should they wish to make a move for the player in January.