Manchester United have already spend in excess of £50 million on Hargreaves, Nani and Anderson, and seemed unlikely to spend big bucks.
However, CEO David Gill had promised yesterday that more cash could be splashed if the right player, particularly a quality striker, were to become available.
"We've looked at it and if something comes along in another area, which is a striker, we'll see what happens," he had said.
"If anything does happen it will be in the striking department."
Almost on cue come reports that they made an optimistic bid of just under 40 million euros for Barcelona ace Samuel Eto'o, who has been tipped by many to leave the club at the end of the season.
However, they have failed to land the Cameroon international, and unwilling to go higher, are now said to be focusing on Atletico Madrid skipper Fernando Torres.
Torres signed a new contract with Atleti last summer, lowering his buy-out clause from 90 million euros to a very gettable 40. He has been on Sir Alex Ferguson's wish list for a while.
