The Red Devils are keen to wrap up the deal by putting three players on offer in order to convince the Italian club.
Manchester United are ready to offer players in part exchange for Atalanta striker Rasmus Hojlund.
The Red Devils are keen to wrap up a deal for the Danish striker, but a £60 million demand by the Serie A side is what is causing difficulties in the negotiations. After sealing Mason Mount's transfer, United are keen to bring in more players in a bid to strengthen their squad in the summer.
After an experiment with Wout Wghorst failed, the club is set to sign a centre-forward. Weghorst did not score a Premier League goal in his six-month loan spell from Burnley, and that made United not pursue a permanent move for the Dutchman.
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The Old Trafford outfit had been massively linked with moves for Harry Kane and Victor Osimhen, but their interest cooled down given the amount of money Tottenham Hotspur and Napoli asked for their strikers.
Now, Hojlund remains their primary target, and initial reports indicated Atalanta wanted £86 million for the striker, but the current price seems more like £60 million.
In 42 games, Hojlund scored 16 goals in all competitions, but only 10 came for Atalanta and Erik Ten Hag was initially concerned about the experience the 20-year-old holds to lead the line, but now he may look to sign him.
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A top club official has stressed that they will keep everything under wraps until they are done with negotiations and signings.
United, however, may not pay the £60 million asked by Atalanta, as they are about to complete Andre Onana's deal with Inter Milan, paying huge fees. The Red Devils were cited by UEFA and paid a substantial fine for Financial Fair Play breaches, which will be a warning for further spending.
With this in mind, they are keen on offering at least three players in part-exchange to tempt Atalanta, and one of the players who could be offered is Mason Greenwod, whom Atalanta themselves are understood to have an interest in.