Something that is causing a fair bit of debate however is the question of just who that should be.
There are names who are more prominent in the press than others – and Diego Godin is certainly one of those.
The Atletico Madrid central defender has once again been a rock at the back this season for the La Liga defending Champions and is showing no weaknesses in his game – much like partner Joao Miranda.
Whilst Miranda has a buyout clause of £24 million, Godin would cost the Red Devils slightly more, with his figure standing at £28.5 million – and that is something that Atleti have made very clear is non negotiable.
Both are strong in the air, have an eye for goal and have serious defensive capabilities – and that is something Louis van Gaal and United are crying out for – and their manager knows it.
Considering David Luiz cost £50 million and Eliaquim Mangala cost more than either of the Atleti duo, in this transfer market, under £30 million for a world class defender is considered to be positively a bargain.
There are other defenders out there for Van Gaal to consider and young Real Madrid star Raphael Varane has to top that list, but in terms of experience and will to win, there are only two choices – and both currently reside in the other half of Madrid.
In fact, one option for Van Gaal to consider could well be to buy both of the duo – not that Diego Simeone would be too keen on that option of course!
Manchester United fans. Is Godin the man you would like to marshal your defence or is his partner Miranda the one you have your eye on? Let us know your thoughts below, become a guest blogger or tweet us @LaFootyettes.