West Ham United have made improved bids for Manchester United defender Harry Maguire and midfielder Scott McTominay, sources have told ESPN.
United have already turned down bids worth around £20 million for Maguire and McTominay, but West Ham have returned with an offer closer to a combined £60m.
David Moyes is looking to bolster his squad following Declan Rice's departure to Arsenal in a deal which could rise to £105m.
Both Maguire and McTominay have been told they are part of Erik ten Hag's squad ahead of the new season, but United will not stand in their way if they want to leave and the club receives offers which match their valuation.
United's valuation for Maguire and McTominay is around £40m each and Ten Hag would be keen to sign replacements if they leave. The departures of Fred and Donny van de Beek are two other potential sources of funds for new signings ahead of the start of the 2023-24 season this weekend.
There is interest in Fiorentina midfielder Sofyan Amrabat and defender Jonny Evans is training with the club following his release from Leicester City at the end of last season.
Sources have told ESPN that United are keeping their options open with Evans, who signed a short-term deal to allow him to play matches during preseason, and have not ruled out offering the 35-year-old a one-year contract. He is due to hold talks with Ten Hag this week.
United have already exceeded their summer budget with the arrivals of Mason Mount, Andre Onana and Rasmus Hojlund for a combined £165m ($209m).
Ten Hag's team, which finished third in the Premier League last season, open up this year's campaign against Wolves on Aug. 14.