After agreeing a deal to sign Brazilian midfielder Ederson from Serie A side Atalanta, Manchester United are working on their second midfield signing of the summer. The midfield has been labelled as the 'priority' by journalists for months, after it was revealed that Casemiro would leave the club upon the expiration of his contract.

As well as Ederson, United are likely to make another two midfield signings this summer to accompany Kobbie Mainoo as starting options. Manuel Ugarte could leave the club along with Casemiro, which makes it crucial that three midfielders are added.

Many names have been linked to United over the last few months, but it looked like Mateus Fernandes was most likely. Elliot Anderson was United's number one target, but Manchester City have won that race by paying a British transfer record fee of up to £130 million. 

Other names like Aurelien Tchouameni, Sandro Tonali, Alex Scott and Bruno Guimaraes have been mentioned, but United's focus seems to be on Fernandes. West Ham's asking price of over £80 million is not lowering any time soon, and with Tottenham Hotspur joining the race, the deal could become more difficult. 

Initially, it looked like Manchester would be the most likely destination for Fernandes. There were links to PSG and Real Madrid also, with interest from other clubs like Arsenal and Tottenham, but United were the favourites.

After their relegation was confirmed on the final day of the Premier League season, West Ham began to brace for offers for their star players. Crysencio Summerville has also been linked to United recently but it looks like Fernandes will be their biggest sale. The Hammers have reportedly set an asking price of £85 million.

In the last week, the noise around United has seemed to quiet down and it is Spurs who have made an ambitious move. As well as going for Sandro Tonali, Roberto De Zerbi wants to add Fernandes to his midfield. With the price tag not coming down, it is unclear whether United will pay the fee given that they have walked away from a few expensive deals already this summer.

Despite this, according to Andy Mitten, the 21-year-old has a clear preference. Speaking on the Talk of the Devils podcast, Mitten said: "Manchester United understand that the player [Mateus Fernandes] wants to join the club."

"West Ham want the highest fee, as much money as possible and an auction situation, maybe his agent does as well and the agent is influencing the player. Jorge Mendes is the agent.

"I’m told he would play for Spurs, but prefers Manchester United.

He also said: "It boils down to how much United want to pay for the player. They don’t want to get into an auction situation."

This seems to be a theme with INEOS. With the majority of their transfers, they have been reluctant to enter bidding wars, which was highlighted in the Elliot Anderson saga. Whilst they should not overpay too much, the current market is very much inflated, and in order to get their main targets, they will have to spend big.

Mateus Fernandes now looks like the player Manchester United are most focused on signing next. But it is hard to imagine the club spending as much as £80-85 million on the 21-year-old.

West Ham now look to be in a strong position with a potential cash injection coming. The club bought Fernandes from Southampton just 12 months ago for a fee of around £40 million and are looking to double their money after an impressive season from the Portuguese midfielder.

This could see United walk away from the deal, especially since Spurs seem to be showing strong interest. If they are to walk away, another likely target will be Alex Scott, who is reportedly on their radar.

There is also a possibility that Real Madrid look to part ways with French midfielder Aurelien Tchouameni this summer. If so, United would be at the front of the queue and Andy Mitten has also revealed that the player would like to play for United if Real Madrid wish to sell him.