Man Utd have recorded considerable amount of progress in two of their transfer deals as the club looks to have a strong stand before the start of the season.
With Erik ten Hag having already committed his nearest future to Man Utd, the club is willing to back him in the current transfer window so as to increase his chances of delivering more silverware.
The gaffer wants both a striker and a centre-back and is very close in getting his hands on them.
The Red Devils have been linked with an interest for Zirkzee and De Ligt, with reports claiming that the interest would yield a good result for the Old Trafford side.
Goal have described Manchester United's talks over the potential signings of Joshua Zirkzee and Matthijs de Ligt described as "positive".
According to the report, Erik ten Hag's side have made it clear they will meet the £34m release clause in Bologna is demanding for Zirkzee's signature and are also discussing personal terms with the striker's representative.
As regards to Matthijs de Ligt, discussions are ongoing between Man Utd and his club Bayern Munich, with Goal claiming that the Red Devils are willing to match the German club's £42.5m price tag on the Netherlands International.
Also, there is a growing feeling all parties want to conclude a deal for De Ligt so they can both make moves for other targets as Bayern would want to sign his replacement, while Man Utd still has other signings to do.
However, we could see Zirkzee and De Ligt who are international teammates become club side teammates after the Euros. They are currently with the Netherlands squad.