Manchester United have been warned that David Moyes’s main transfer target Marco Reus will cost up to £40million.

Midfielder Reus had a £29.4m buy-out clause in his contract at Borussia Dortmund.

But it is understood the situation has changed since Bayern Munich activated a similar clause to snatch Mario Gotze last summer.

The Barclays Premier League champions will now have to break their transfer record to sign the 24-year-old.

United scouts have been asking for 'world class players for every position'.

Although midfield remains their priority, they are also keenly looking for attacking players, a left-back and centre-back with the futures of Patrice Evra and Rio Ferdinand coming into question at the end of the season.