Manchester United Transfer News: Romelu Lukaku Tops Wish List, Latest Rumours

Everton striker Romelu Lukaku is reportedly Manchester United manager Louis van Gaal's No. 1 January target as the Dutchman looks to add firepower to his front line.

Wayne Rooney's recent poor form and fitness troubles have left Van Gaal relying on 20-year-old Anthony Martial to lead his attack.

According to reports in Italy (via the Telegraph), Lukaku has been picked out by the Dutchman as the ideal man to add the necessary proven quality and Premier League experience to the United squad.

Player/Stats	Minutes	Goals	Assists
Romelu Lukaku	1,405	12	4
Anthony Martial	925	3	1
Wayne Rooney	1,050	2	-

The Belgian 22-year-old is enjoying a terrific season with the Toffees and has netted 12 goals in 16 Premier League matches, seven of them coming in Everton's last six clashes, per WhoScored.com.

By contrast, goal-shy United's top scorer in the English top flight this season is Juan Mata with four, while Martial has netted three times and Rooney just twice, per WhoScored.

Although the Red Devils currently lie only six points off league-leading Leicester—and Bleacher Report's Dean Jones is convinced they will still finish in the top four—recent performances have indicated they will struggle to challenge for the title:

The addition of Lukaku could change their prospects dramatically.

Despite being only 22 he is vastly experienced at senior level, unlike Martial, Memphis Depay and Jesse Lingard, per football writer Daniel Storey:

He has a well-tuned eye for goal, and his physicality causes all kinds of problems for opposition defenders.

The United hierarchy likely have to realise that Rooney is declining at the moment, and Lukaku would represent a fantastic successor for the Englishman—and also a potentially long-term partner for the impressive Martial.

He will not come cheap as he is contracted at Goodison Park until 2019 following his £28 million move from Chelsea in July of last year.

However, United undoubtedly have the cash to persuade Everton to part with their star man and Lukaku would likely be attracted by the idea of joining one of Europe's biggest and most storied clubs.

Meanwhile, the Red Devils have been warned off pursuing Leicester City duo Riyad Mahrez and Jamie Vardy, with Foxes manager Claudio Raneri insisting they are going nowhere, per MailOnline's Laurie Whitwell:

"Nobody can buy them. They don’t have the money to buy them. I don’t want to put a price on them. For me they don’t have a price."

Ian MacNicol/Getty Images

United have been sporadically linked with both players this season, per John Richardson in the Express. 

Vardy would be a decent short-term addition at United given his current form in front of goal, but at 28 years old, he pales in comparison to Lukaku as a valuable target.

Mahrez, on the other hand, could be a brilliant buy for Van Gaal given that he is only 24 and can operate on either flank or through the middle.

Despite Ranieri's assertions, the Algerian could surely be tempted by a move to United if he was offered attractive terms, but he may not be on their January wish-list given that Lukaku is the No. 1 target.