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Manchester United have insisted they want £32.6m for David De Gea as their summer wrangling with Real Madrid continues.
The Independent understands Manchester United are playing hardball in negotiations with the Spanish side as they look to bring Sergio Ramos the other way .
Real Madrid are beginning to accept that they may lose Ramos after an improved bid of £35.4m for the defender. That represents a marginal increase from the £32m offer that was rejected earlier in the week and seems unlikely to trigger a breakthrough for United – but it may form the basis for talks in which Old Trafford stopper De Gea's likely move to Madrid is part of the picture.
Show all 24 1 /24Manchester United season player ratings Manchester United season player ratings GOALKEEPERS: David De Gea Easily the side's best player this season, the Spanish goalkeeper saved United numerous times this season. The best goalkeeper in the Premier League this season, it will be a huge task to replace him. 9.5/10
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Manchester United season player ratings Victor Valdes Showed in the final game at Hull the full range of his game - an absolutely brilliant shot-stopper but weak under the high ball. A capable stop-gap if De Gea does leave, but United need someone better. 5
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Manchester United season player ratings DEFENDERS: Rafael Da Silva Totally lost the trust of Van Gaal this season and started just six Premier League games, with the Dutch coach preferring to play Antonio Valencia in the out of position. Seemingly has no future at the club. 2
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Manchester United season player ratings Luke Shaw Didn't come close to justifying his £30m price-tag, the left-back was out of favour for a long time before earning his place in the team after months in the wilderness. But his continued struggles with injury and fitness and some really mixed performances leave Shaw with a long way to go before he makes it at Old Trafford. 3
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Manchester United season player ratings Jonny Evans Entered the season as the club's senior centre-back but his poor performances proved that he needs a leader next to him, Evans is not cut out for that role. One of the players who could be heading for the exit as Van Gaal looks to upgrade at the back. 3
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Manchester United season player ratings Paddy McNair Started as many games as Evans (12) and despite some up and down showings, has plenty of potential at just 20-year-old. 5.5
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Manchester United season player ratings Marcos Rojo Asked to play in a variety of positions the no-nonsense Argentina international has become a favourite amongst United fans. Always an A+ for effort, even if is slightly below being truly top quality. 7
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Manchester United season player ratings Tyler Blackett Like McNair was thrust into the first-team but struggled to hold down a place after Van Gaal ditched his 3-5-2 formation. Still only 21, Blackett has the athletic gifts to become a solid Premier League player. 4
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Manchester United season player ratings Phil Jones Phil Jones is decent but he's no Jaap Stam, Nemanja Vidic or Rio Ferdinand. He's too clumsy in possession and too reliant on his athleticism. United must upgrade their defence and find somebody better than the England man. 6
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Manchester United season player ratings Chris Smalling A really pleasant surprise this season has been the development of Smalling, who has become much more assured on the ball and a vocal leader of the defence. Always had the defensive nous and athletic gifts but is adding other parts to his game. 7.5
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Manchester United season player ratings Antonio Valencia Has had to play out of position for much of the season and done a good job in tough circumstances. But every United fan will know that Valencia shouldn't have a future in the position. 7.5
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Manchester United season player ratings MIDFIELDERS: Daley Blind Played in just about every position in defence and midfield this season and did a solid job in all of them. A great player to have in a squad, Blind's best position may well be at left-back. A Van Gaal favourite and for good reason. 7.5
Manchester United season player ratings Ander Herrera After months of sitting and watching on the sidelines, Herrera took the Premier League by storm in the second half of the season and became one of the better central midfielders in the division. Has no real weakness in his game. He has an eye for goal, is a great reader of the game, excellent in possession and is willing to do the hard graft. Should get even better next season 8.5
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Manchester United season player ratings Michael Carrick Manchester United are much, much, much better with Carrick in the team - they won 12 of the 16 matches he started this season in the Premier League and easily played their best football. But therein lies the problem, Carrick failing to start the other 22 matches. 7
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Manchester United season player ratings Darren Fletcher Sold in January, the Scottish midfielder returned from injury at the start of the season far removed from his previous self, unsurprisingly. 3
Manchester United season player ratings Juan Mata Another who was out of favour under Van Gaal before proving his worth, Mata enjoyed some brilliant highs and frustrating lows. Has unmatched quality but is still seen as a defensive weakness against strong opposition. Still, United are a much bigger attacking threat with the Spaniard in the side. 8
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Manchester United season player ratings Ashley Young A revelation under Van Gaal, the winger has enjoyed his best season since arriving at the club, putting himself back in the mix for an England call up. Whether playing as a wing back or a more traditional winger, Young has been a consistent threat from the left. 8.5
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Manchester United season player ratings Adnan Januzaj Hailed as the club's saviour under David Moyes, Januzaj has been absolutely awful this season, starting just seven Premier League matches and failing to record a goal or assist. Has a deserved reputation as a diver as well. 2
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Manchester United season player ratings Angel Di Maria His struggles are well documented. £60m will bring a certain level of expectation and although Di Maria started promisingly, that quickly disappeared. Van Gaal wants to keep him but it wouldn't be a surprise if he left the club this summer. 3
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Manchester United season player ratings Marouane Fellaini United fans still haven't taken to the big Belgian despite some match-winning performances. He's uncouth style isn't really in keeping with the traditions of the club and United have to play to his strengths when he's in the team. Still, he scored some important goals this season. 7
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Manchester United season player ratings STRIKERS: James Wilson The teenager showed some promise and calmness in front of goal in limited minutes this season. Not yet ready for the first XI, he'd benefit from a couple of loan spells. 5
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Manchester United season player ratings Radamel Falcao A complete flop. It's hard not to feel a twinge of sympathy for a striker who is clearly trying hard but lacking confidence and fitness. United's ponderous play didn't always help him, but he missed some sitters along the way. Will probably score a bucket load of goals next year for someone else. 2
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Manchester United season player ratings Robin van Persie Started the season as Van Gaal's captain and main man and seems to be ending it heading for the exit. Injuries didn't help but United were always more potent when Wayne Rooney was leading the line. 4
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Manchester United season player ratings Wayne Rooney Proved just how good he was as a striker when he was finally allowed to play there after a prolonged spell in midfield. He did OK in a deeper role, but the side loses so much with Rooney out of the danger area. Van Gaal must build his team for next season around Rooney as his main main up front. 8.5
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Reports elsewhere suggest that if Manchester United do not see their £32.6m valuation of De Gea met - a fee that would match that Juventus paid for Gianluigi Buffon - they would be prepared to keep the 24-year-old and let him leave for free when his contract expires next summer.
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