Manchester United are reportedly preparing to splash the cash in the upcoming January transfer window. The Red Devils bolstered their squad with four new additions over the summer, welcoming Bryan Mbeumo, Matheus Cunha, Benjamin Sesko and Senne Lammens to Old Trafford. Despite these new arrivals, it appears that United are not done shopping just yet, with further reinforcements expected in January.

One name being linked with a move to Manchester is Palmeiras' Vitor Roque. United are ready to table a £44million bid for the 20-year-old forward, according to Sport. Roque, who has previously had stints at Barcelona and Real Betis, joined Palmeiras earlier this year. Now, just months later, he's being touted as a potential addition to Ruben Amorim's United squad.

With the January transfer window fast approaching, the CIES Football Observatory has released details of Roque's current market value. The young forward is claimed to be worth up to £77million, a figure significantly higher than United's rumoured offer.

Whether there's any truth to these rumours remains to be seen, or if United's name is simply being used to stir up more transfer speculation.

Regardless, it's clear that...