Manchester United are reportedly set to trigger a player's release clause, which is worth £52.5 million (R1.2 billion).
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The Red Devils have endured a difficult start to the 2023/24 campaign, but occupy sixth place in the Premier League after just 12 matches so far.
Injury issues have impacted the options Erik ten Hag has had available to him, with Lisandro Martinez and Luke Shaw among those likely only to return to action in 2024.
Raphael Varane, meanwhile, is currently seemingly behind Jonny Evans, Harry Maguire and Victor Lindelof in the centre-back pecking order at the Red Devils, perhaps due to his own fitness troubles.
This has led to reports suggesting Ten Hag and the club's recruitment team could be looking to bring in defensive reinforcements when the transfer window reopens in January.
According to CM Sport, the 20-time English champions are "ready to press ahead" with their interest in Sporting Lisbon centre-back Goncalo Inacio at the turn of the year.
The 22-year-old left-footed defender is considered among the most highly-rated players in his position in Europe at the moment, after he started playing regularly for Portugal's senior team.
Inacio made his debut for A Selecao in March this year and scored twice in the most recent international break, while he has already amassed 139 appearances for Sporting.
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The report claims the player has a release clause of £52.5 million in his deal in Portugal, with United said to be prepared to pay £39.3 million (R900 million) for his signature up front and a further £13.1 million (R300 million) in add-ons.
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