Paris Saint-Germain forward Edinson Cavani would have allegedly cost Manchester United a total of £65m had he moved to Old Trafford in January.
Throughout the transfer window, United were linked with a wide range of strikers, including Cavani who has less than six months remaining on his contract.
However, United instead opted for a short-term loan deal for Odion Ighalo, potentially due to the demands of the Uruguay international and his club.
According to Paul Hirst of The Times, the 32-year-old wanted to be handed a two-and-a-half-year contract worth £360,000 per week.
Hirst also says that PSG were not prepared to sell the frontman unless they received a fee of £17m, despite the player now being likely to leave the Parc des Princes on a free transfer.
Cavani is expected to join Atletico Madrid during the summer.