Manchester United Transfer News: Ilkay Gundogan Offer, Mauro Icardi Rumours

Manchester United will go about the next step of their evolution under Louis van Gaal's guidance this summer, and latest speculation sees the Red Devils linked with moves for Ilkay Gundogan and Mauro Icardi.

Gundogan is edging back to his Borussia Dortmund best since returning from a recurring back injury in October.

German newspaper Bild (h/t Stephan Uersfeld of ESPN FC) quotes CEO Hans-Joachim Watzke as saying the player is once again set to open contract talks: "Michael Zorc will certainly tackle this issue in the next weeks."

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The midfielder's deal at Signal Iduna Park was set to come to an end this summer, but the club agreed a one-year extension in 2014 while he made his recovery from the spinal injury, which he underwent surgery to resolve last June.

However, Metro's Simon Osborn reports that Manchester United have plans of their own to lure the German international away from Germany and "are willing to pay up to £20 million."

Borussia Dortmund are going through a disastrous campaign on the domestic front and only recently made the rise away from the foot of the Bundesliga, winning back-to-back league games for just the second time this season.

Bleacher Report's Stefan Bienkowski attributes a portion of that revival in form to Gundogan himself, noting that the team has been more prolific with him in the lineup:

United invested in the talents of Ander Herrera and Daley Blind last summer but have failed to come upon a steadfast puppeteer at their core, still yearning after a tough-tackling playmaker of truly rounded ability.

Van Gaal told of his need for reinforcements in the middle this week when asked if a midfielder was his priority this summer, per BBC Sport:

"

Of course. I am looking for balance and I need balance in midfield. When I play with [Adnan] Januzaj and [Angel] Di Maria in the midfield positions, then you need a certain balance for that kind of creative player. So, when you have these creative players, and also [Radamel] Falcao and [Robin] van Persie are creative players, then you have four creative players and you have to look for balance in your team.

"

Those comments would appear to suggest a steelier presence is what's needed, something the manager might have hoped Blind would become or a role Marouane Fellaini could thrive upon.

For now, it looks like Dortmund could be on the road to recovering from their slump this season, but should the disappointing days linger, Gundogan could be one of those tempted toward the Westfalenstadion exit.

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Looking more toward the attacking sector, Inter's Icardi is reported to be a target for the Dutchman by Juventus" target="_blank">Bruce Archer of the Daily Express.

However, Archer states that Serie A titans Juventus have entered the race to sign the forward and could pose stiff competition for his signature. Tancredi Palmeri of beIN Sports gives an idea of how much the Argentinian would cost his suitors:

The 21-year-old is currently second to Carlos Tevez in the Italian scoring charts after netting 13 goals in 22 Serie A outings this season, with some of Europe's giants unsurprisingly taking notice.

With Tevez leading the way, Argentinian assets are clearly enjoying their spells in Italy of late, but it's another starlet of Argentine descent, Palermo's Paulo Dybala, whom Palmeri ranks below Icardi:

It's high praise considering the wave of excitement spreading around Dybala at present, and Manchester United would have to reshape their attack significantly in order to make room for Inter's star man.

Radamel Falcao's loan spell at Old Trafford is set to end this summer, but Wayne Rooney, Robin van Persie and the emerging James Wilson are also competing for their places in Van Gaal's lineup.

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The helmsman will also need to make a decision on the future of Javier Hernandez when he returns from his loan at Real Madrid, with the Mexican's United contract ready to expire in 2016.

Juve would offer Icardi a less risky swap, given that his success in Serie A is already well-known, but the higher wages on offer in England may tempt the Nerazzurri ace into completing a move abroad.

Van Gaal will have space to fill in his attack before the start of next season, and Icardi is bound to keep drawing attention as long as his scoring exploits continue in the Italian top flight.