Napoli have made contact with Manchester United in an attempt to sign midfielder Scott McTominay, a source has told ESPN.
United will consider offers for McTominay, although a source has told ESPN the club are not actively looking to move on the Scotland international.
A source added that the Old Trafford club would be looking for a permanent deal rather than a loan and value McTominay at between £25 million and £30 million.
McTominay is aware of Napoli's interest and the offer is under consideration, while both Fulham and Galatasaray have also shown interest in the 27-year-old.
United manager Erik ten Hag has said he would like McTominay to stay after he scored 10 goals last season. However, the club's financial position means that a realistic offer would be given serious thought.
United have spent more than £150 million this summer to bring in Joshua Zirkzee, Leny Yoro, Matthijs de Ligt and Noussair Mazraoui.
The club has brought in around £60 million through the departures of Mason Greenwood, Aaron Wan-Bissaka, Willy Kambwala, Donny van de Beek and Álvaro Fernández, but will need to raise more money to fund further additions to the squad.
As well as McTominay, United will also listen to offers for Victor Lindelöf, Casemiro and Jadon Sancho. Ten Hag would like to add another midfielder to his squad, but interest in Paris Saint-Germain's Manuel Ugarte and Burnley's Sander Berge has stalled because of what United believe are unrealistic transfer fees.