Valencia defender Nicolas Otamendi rejected the chance to join Manchester United in the January transfer window.
Otamendi has been in superb form of late, having produced a number of high profile performances against the likes of Barcelona and Real Madrid this season.
It is claimed that United were keen to make a bid in the region of £26m this summer, but reports in Spanish press claim Valencia accepted a January bid from the English club, only for the defender to reject such a move.
United are also believed to be interested in Andre Gomes, who also plays for the La Liga side.
The 21-year-old is considered one of the brightest talents in Europe and United scouts have provided positive reports on the player to Louis van Gaal.