Manchester United Transfer News: Latest on Virgil van Dijk, Top Rumours

Virgil van Dijk is one of two centre-backs Manchester United manager Jose Mourinho is reportedly set to target in the January transfer window. The Southampton defender is said to be valued at £30 million upwards by his club.

If Mourinho can't land the Netherlands international, he'll happily turn his attentions toward Bayer Leverkusen's £20 million-rated Aleksandar Dragovic, according to David McDonnell of the Daily Mirror.

He's detailed how Mourinho wants heavy financial backing from the United board in January, despite spending a fortune in the summer: "Mourinho wants assurances from United executive vice-chairman Ed Woodward that significant funds are available to go for the players he has targeted."

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Mourinho spent big on Villarreal centre-back Eric Bailly for a reported £30 million before the season but still wants two more signings at defensive positions this January, per McDonnell. The manager seemingly believes additional defensive recruits are vital in any push to finish in the Premier League's top four and qualify for next season's UEFA Champions League.

McDonnell also spelled out how Bailly featuring for Ivory Coast at the Africa Cup of Nations in the new year makes signing defenders necessary. So does Mourinho's concerns about many of his existing options: "Mourinho has questioned the mental toughness of United duo Luke Shaw and Chris Smalling, while fellow defenders Matteo Darmian and Marcos Rojo are also facing uncertain futures."

Van Dijk makes sense as a target in this context. In fact, the former Celtic central defender makes sense as a transfer target for a top club in any context.

He's quickly emerged as one of the most accomplished centre-backs in England's top flight. Few can match the 25-year-old defender's combination of power, pace, flawless tackling, aerial dominance and technique on the ball.

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ESPN FC's Alex Crook was recently effusive in his praise for Van Dijk, after the Saints star helped his club draw 0-0 with title-chasing Liverpool: "There is not much more to add to the usual praise for the Dutchman, the best defender in the Premier League."

Crook also believes the Saints must keep Van Dijk "beyond the next transfer window," a sentiment he expressed in a separate report for ESPN FC.

Of course, if United can't lure the Dutchman away, Dragovic would be a useful alternative. The 25-year-old Austrian powerhouse is the kind of ultra-aggressive and uncompromising centre-back Mourinho usually builds his defences around.

He's not got the best disciplinary history, picking up four red cards and numerous yellows in his career so far, per Transfermarkt.co.uk. However, Mourinho would likely feel confident about making the Leverkusen stopper a mainstay at Old Trafford.

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Dragovic is physically and technically gifted enough to slot in alongside Bailly and give United a formidable pairing at the heart of their defence for years.

Yet the more imposing partnership would be one with Bailly alongside the increasingly impressive Van Dijk.