Real Madrid has rejected a £52.4m (€60m) offer for striker Alvaro Morata from Manchester United, Sky in Italy reports.
United goalkeeper David De Gea was not included in the offer and Madrid is holding out for a fee in the region of £78m.
Morata scored 20 goals in all competitions for the La Liga champions last season, as they won the Spanish and the Champions League titles.
It is understood that United manager Jose Mourinho, will turn his attention to Torino’s Andrea Belotti, if they can’t agree a deal for Morata.
Belotti has a €100m (£87.3m) release clause in his contract.