Manchester United Transfer News: £120m Spree Plans Robert Lewandowski Rumours

Manchester United are reportedly preparing a £120 million summer spending spree after "executive vice-chairman Ed Woodward gathered his top scouts together last week for a summit meeting" for "an intensive analysis of their current database of potential targets."

That's according to Steve Bates of the Sunday People, who adds: "United believe they need at least four top-class players with a striker, a right-winger, a creative midfielder and a full-back on their priority list."

The club are likely hoping such recruitment will see them return to the successful days they used to enjoy under Sir Alex Ferguson as perennial title challengers.

Since Ferguson's retirement in 2013, the Red Devils' ability to compete on the pitch has seriously declined, and the club currently find themselves battling for a Champions League place rather than the Premier League title—despite manager Louis van Gaal spending a staggering £258 million on players since the start of last season, according to Bates.

Nevertheless, with United proving questionable at the back of late and highly unconvincing up front—the club have scored just 28 goals in 22 league outings this year. And their attacking play has often proved to be an exercise in tedium—the board clearly recognise that more spending is needed to take United back to their previous level.

It's unsurprising, therefore, that three of the areas they hope to reinforce are in forward and creative positions.

However, football writer Liam Canning believes that as long as Van Gaal is manager and the team are struggling to create and score goals, the club will struggle to attract such players:

The Red Devils' financial power and historic stature will always prove alluring to players, though, particularly if they can be convinced that their arrival at the club can galvanise the team in the final third.

One such player who could certainly do that is Bayern Munich front man Robert Lewandowski.

According to Metro's George Bellshaw, United are targeting the Pole in a £70 million deal, and the striker is reportedly "upset" with Bayern CEO Karl-Heinz Rummenigge after the German admitted Napoli's Gonzalo Higuain is a "great player" and on the club's wish list.

Kerstin Joensson/Associated Press

According to Kai Psotta of German newspaper Bild (h/t Bellshaw), the 27-year-old's agent, Maik Barthel, said, "When you already have a pretty bride, you should not go looking at other brides."

Further, Miguel Delaney of the Independent on Sunday recently reported Lewandowski is looking for "a new challenge" and "wants to experience a new league while he is in the prime of his career."

The striker has bagged 23 goals in all competitions this season, and as OptaFranz and Squawka Football noted, he had an outstanding calendar year in the Bundesliga in 2015:

When he scored a mind-blowing five goals in nine minutes for Bayern against Wolfsburg in September, football writer Stefan Buczko neatly summarised the forward:

However, while Rummenigge's comments could offend a player of Cristiano Ronaldo's ego and sensitivity, it's highly unlikely they could upset Lewandowski enough to make a difference in terms of deciding his future.

If he does decide to move on from the Allianz Arena in the summer, it's far more likely to be the latter possibility, but United will almost certainly face huge competition from their rivals if he chooses to test himself in the Premier League.