MANCHESTER UNITED are refusing to offer any more than £60million for Rasmus Hojlund.
Atalanta are demanding £86million for the 20-year-old Dane who scored ten goals in 34 games for the Serie A side last season.
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He is understood to be desperate for the move to Old Trafford with details of a contract already agreed with his camp.
The Red Devils fear that Atalanta are taking advantage of their desperation for a new frontman with the new season fast approaching.