Inter Milan winger Ivan Perisic was a top target but a deal couldn't be thrashed out and the Croatian signed a new deal at the San Siro.
After enduring a hard return to Old Trafford last season as the-then world's most expensive player, the 24-year-old as began this campaign in explosive fashion scoring twice and assisting three times in the opening four games.
Even though he is just 20, the Spanish under-21 worldwide has shown many qualities United lack as well as a maturity, and would likely cost around £40m.
Jose Mourinho has reportedly made Valencia midfielder Carlos Soler their primary January target despite funds being "much more constrained".
The attacking midfielder, who can play from the centre, right or left but is not an out and out winger, has been in fine form for Marcelino's high-flying Valencia this term. They are second in the table, four points above reigning champions Real Madrid and four points behind current leaders Barcelona.
With a pivotal month ahead for United with trips to Watford, Arsenal and the visit of the Citizens - as well as the upcoming festive schedule - Pogba's return will give Mourinho and the Red Devils' fans hope of a resurgence in form.
The Independent says Soler has "greatly impressed United staff" since making his debut for Valencia in December 2016. The Belgian-born Brazilian is on loan at the Mestalla this season and has made nine appearances thus far.
But, failure to do so would require them to raise the cash elsewhere and that is why Soler maybe sold.