Manchester United are continuing to assess their summer transfer options as Michael Carrick's squad heads into the final seven games of the transfer window.

While the club spent over £200 million on three new forwards, Matheus Cunha, Bryan Mbeumo, and Benjamin Šeško, last summer, they have decided the best route forward this time round is to recruit new midfielders.

Casemiro will leave United this summer once his contract expires at the end of June, while Manuel Ugarte is being linked with moves to both Turkey and Italy, with Aston Villa also touted as a possible destination for the Uruguayan.

It has been widely reported that United will look to sign at least two new midfielders in the coming months, although, depending on other incomings and outgoings, a third is not out of the question.

In recent weeks, it has been reported that Newcastle star Sandro Tonali was high on United's shortlist of possible midfield candidates, with the 26-year-old's Premier League experience of great interest.

However, transfer journalist Ben Jacobs has added a twist to the tale. According to the reporter, United are no longer keen on bringing in Tonali due to the high fees and wages he would command.

According to Jacobs, the club feel that the costs of securing the Italian's services would not represent value for money at a time when United are trying to become much more sensible with their spending.

At the same time, Jacobs noted that Crystal Palace midfielder Adam Wharton, who has been another name routinely linked with the Reds, could also be ruled out of a move to Old Trafford this summer.

Jacobs added that the feeling within United is that Wharton, despite his obvious talent, is too similar a profile to Kobbie Mainoo, rather than being someone who would play alongside the United Academy graduate.

It's no secret that Nottingham Forest's Elliot Anderson is United's top midfield target this summer, but with Manchester City currently leading the race for the England international, a dog fight for his signature is emerging.

Roundtable understands that United are due to hold fresh talks with his camp via intermediaries this week, although Forest are yet to receive any formal bids for the player.

Jacobs continued by explaining that United and City have both held talks for the player who is reportedly seen by Forest as worth upward of £100 million, with City confident of securing the transfer.

Regardless of which side Anderson signs for, the current expectation is that he will end up at one of the two Manchester clubs this summer, with Forest expecting initial offers to flood in before the World Cup starts in mid-June.