Manchester United Transfer News: Sadio Mane Battle Expected, Latest Rumours

Manchester United will battle Bayern Munich and Chelsea for the services of Sadio Mane, as the Southampton forward becomes one of the most prized attackers in Europe. 

Sami Mokbel of the Daily Mail reported the talented pace merchant has drawn interest from the continent's elite with his dazzling displays in the Premier League.

United targeted Mane during the summer but were unable to lure him to Old Trafford, and it appears the failure has now opened the door for Der FCB and the Blues.

Mokbel said Chelsea's interest in Mane is "concrete," and it will take "an offer of around £40 million" to sign the 23-year-old in the January transfer window. The player is reportedly "keen" to link up with coach Louis van Gaal at Old Trafford, as the Saints prepare for his exit at the end of the campaign. The St. Mary's team are already scouting replacements, and they are prepared to sell next summer. 

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Mane has been offered an extension to his deal at Southampton—which ends in 2018—but he is yet to sign, leading the club to believe he will depart the south coast, per Mokbel.

The player has been a sensation since arriving in the Premier League 18 months ago. Eyebrows were raised when LvG originally turned his attentions to Mane, after United opted to sell Angel Di Maria to Paris Saint-Germain, but the Dutchman's interest has been justified by the attacker's consistent performances.

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The No. 10 has proved himself to be one of the most dangerous talents in England after his switch from Red Bull Salzburg, scoring seven goals and providing five assists in all competitions this term, according to WhoScored.com.

United have continued to fail in front of goal this season, despite their lofty position in the league. Not signing Mane was certainly a missed opportunity last summer as his value has now rocketed. 

Squawka's David O'Brien highlighted how important Mane has become for Southampton's attack:

Bleacher Report's Dean Jones explained there could be a difference in valuation between Van Gaal and Koeman, but the United coach wants to land the forward in January:

If United fail to land Mane in the weeks ahead, they could turn their attention to long-term target Nicolas Gaitan. 

Portuguese newspaper Record (h/t Charles Perrin of the Express) said the Red Devils continue to scout the Argentina international, and were recently in attendance to watch the player as he featured for Benfica. United have been linked with Gaitan in the past, and Arsenal are also said to be interested in his services.

When comparing Mane and Gaitan, it is the former who's the type of player United desperately needs. He is at the top of his game at present and is ready to move to the next level of his career.

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Mane was relatively unknown when he arrived in the Premier League, having previously played in Austria and France, but he has turned into one of the league's most dynamic and exciting forwards.

His ability to play across the attack will appeal to Van Gaal, but it is his pace that United urgently require.

If the Red Devils can snag the player in January, it will be a huge coup for the north-west club, and he could lead the team in a realistic challenge for the Premier League title.