Real Madrid are working on deals that would see Paul Pogba and Antonio Rudiger join the club for free next summer, according to reports.
Both players are out of contract at their respective Premier League clubs at the end of the season.
Pogba has also been linked with a move to PSG and Juventus, from whom he joined Manchester United for a then-world record transfer fee in 2016.
Reports in September suggested the France international was leaning towards signing a new deal at Old Trafford.
Pogba was said to have been impressed by the club's recruitment in the summer, with Cristiano Ronaldo, Raphael Varane and Jadon Sancho all joining Ole Gunnar Solskjaer's squad.
But United have had a mixed start to the season and are already eight points off the pace in the Premier League title race.
A departure next summer now looks increasingly likely, and Marca writes that Real Madrid are doing all they can to win the race for Pogba's signature.
The midfielder is not too far behind PSG forward Kylian Mbappe on the Spanish giants' list of top targets.
Madrid are also keen to sign Rudiger when his deal with Chelsea runs out in June 2022.
Bayern Munich, Manchester City and Tottenham have also been linked with the Germany international in recent weeks.
Discussions over a new contract at Stamford Bridge have stalled of late, pushing Rudiger closer to the exit door.
Madrid have not yet made a move for either player but they will be free to hold talks with both come January 1.
Pogba and Rudiger could even sign pre-contract agreements with los Blancos at the start of the year, although that is unlikely.
United and Chelsea have not yet given up hope of retaining their respective stars, but Madrid are at the front of the queue for both Pogba and Rudiger should they seek pastures new.
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