Manchester United reportedly have their eyes on two top young English talents ahead of the transfer window.
Berahino, 21, has scored 18 goals and provided six assists in all competitions this season, while Gray, 18, has six goals and two assists.
Where would they fit in?
Berahino is a livewire of a striker who scored against United at the Hawthorns this season. Louis van Gaal will be on the hunt for a replacement for Radamel Falcao this summer, and potentially Robin van Persie too.
Gray would compete for a squad role and replace Nani who is almost certain to be sold this summer. Still a raw talent he could find himself being loaned out to play regularly this season.
Could they cope?
Berahino is a promising talent who has already shown ability to score in the Premier League and has plenty of room to improve and develop a partnership alongside Wayne Rooney which could even enhance his England prospects. He has 10 goals for England's under-21s in 12 games.
Gray would face a challenge if he went to United to succeed where Wilfried Zaha failed in making a step up from the Championship. Zaha even was more accomplished when he moved, and with Adnan Januzaj struggling for games at present, the move would be a risk for Gray.
Tottenham Hotspur have been linked with both players, with The Mirror earlier this year touting them as suitors for Demarai Gray along with Liverpool, and The Mail claiming they were favourites to sign Berahino.
Champions League football and deeper pockets could particularly give Manchester United an edge to sign Berahino, but Gray may find at Spurs he would receive more first team chances. Mauricio Pochettino's youth policy could make them a more productive destination for him, with a place opening up if Aaron Lennon as expected departs.