Manchester United are preparing bids for Wigan midfielder James McCarthy and Real Madrid defender Raphael Varane.
Sir Alex Ferguson always believes on improving the squad while on top, and with United expected to romp to their 20th league title - they currently hold a 12-point lead in the English Premier League from Manchester City - there could be some significant additions in the summer.
Radamel Falcao is reportedly on his way to Old Trafford, with United starting negotiations with Atletico Madrid over a move.
McCarthy could also make a move to United, with the midfielder impressing for Wigan this season. The 22-year-old has been a fixture in Roberto Martinez's side and could be the kind of player that United have been looking for - a box-to-box midfielder, who is very good on the tackle.
Wigan, if they go down, might be forced to sell, with United ready to take advantage. The Irish international has been rated at around £10 million ($15 million), which, considering his age, is a pretty reasonable amount.
United, though, face competition from the likes of Liverpool and Arsenal for the midfielder's signature, with Arsenal in particular also in need of a strong player in the middle of the park.
Meanwhile, United are refusing to give up their chase for Varane, who has had a brilliant season at the Bernabeu.
Ferguson missed out on the signing of the 19-year-old in 2011, when the French international, despite interest from Old Trafford, chose to sign for Real, after being convinced of the move by Zinedine Zidane.
At just 19-years-old, Varane has already displaced Pepe at the center of defence and is currently Jose Mourinho's first-choice center-back along with Sergio Ramos.
The youngster, who is also being chased by Paris Saint Germain, has a release clause of about £26 million ($40 million) on his current deal which runs until 2017.
Real, though, knowing the interest in their player, are keen on extending Varane's contract to 2019, with a considerable increase in the release clause, according to the Daily Star.
United are expected to bring in a central defender at the end of the season, with Rio Ferdinand's future still undecided and Nemanja Vidic's injury problems continuing to plague him.
A move for Benfica defender Ezequiel Garay has reportedly been sealed according to reports in Portugal and Spain, so it will be interesting to see how far the Varane linkup goes as the summer transfer window approaches.
