Manchester United transfer news: Cristiano Ronaldo, Gareth Bale and Neymar top 'elite' shortlist

Robert Lewandowski and Harry Kane also on the shortlist

The two most expensive players in the world will both be on show in France over the next month (Getty Images)

Manchester United are working on potential deals for one of five shortlisted superstars, according to reports.

Despite spending nearly £300million in less than two years since taking charge at Old Trafford, Louis van Gaal and the club's hierarchy want to add a genuine star, according to The Times.

Real Madrid pair Cristiano Ronaldo and Gareth Bale and Barcelona rival Neymar are the prime targets for United, but Bayern Munich striker Robert Lewandowski and Harry Kane of Tottenham Hotspur are also on the shortlist.

United are said to have put in 'considerable' work on the first three.

However, the club are said to realise that bringing one of Ronaldo, Bale or Neymar to Old Trafford will be difficult, because of the demands of Premier League football.

"They know if they play in La Liga they can score 40 or more goals, but in the Premier League you’re probably looking at 20 to 25," a senior United source is quoted as saying.

The difficulties endured by Angel Di Maria, the British record signing who lasted just a season at the club, also makes elite level players in their prime think twice.

Ronaldo is the only Premier League player to ever win the Ballon d'Or, picking up the award in 2008 in a season in which he scored 42 goals in 49 matches and Sir Alex Ferguson's title winning team also beat Chelsea in the Champions League final.