Manchester United are reluctant to pay more than £60 million ($79 million) for Atalanta striker Rasmus Höjlund, sources have told ESPN.

United have made the Denmark international one of their top targets as manager Erik ten Hag looks to add more goals to his squad, but the teams are apart on a fee and United are looking at other options.

Atalanta are keen to receive a significant return for the 20-year-old should he leave because he is under contract until 2027. United, however, believe a valuation in excess of £85m does not reflect the fact that Höjlund is yet to play 100 senior games and last season only scored nine goals in Serie A.

The recruitment department have identified Eintracht Frankfurt striker Randal Kolo Muani as an alternative, but sources have told ESPN that United will also consider forwards other than established No. 9s.

Ten Hag is also keen on Mohammed Kudus at Ajax, a player who can fill roles across the front line and his club is exploring the possibility of firming up their interest in the 22-year-old, who scored 18 goals last season.

Chelsea are also interested in Kudus.

Speaking in San Diego on the preseason tour of the United States, Ten Hag said the process of bringing in a forward is heading in the right direction, but that he wants it resolved quickly.

"We make progress, yes, but we know how it works and when we have him, we will tell you directly," Ten Hag said at a news conference ahead of Tuesday's game against Wrexham. "The only thing I can say is we do everything that's in our power to get it done. If it was up to me, yeah, as soon as possible, the earlier the better, because we have to integrate him in the team, the way we play.

"In an ideal situation, he was already here but you do not always get ideal situations as a manager and you have to deal with the situation."

A deal for Harry Kane is still viewed as extremely unlikely, despite Tottenham Hotspur's stance that the England captain will have to move this summer if he refuses to sign a new contract.

Kane, who is wanted by Bayern Munich, has one year left on his deal and Spurs do not want to risk losing him for free next summer.

Meanwhile, United are distancing themselves from claims made by Paris Saint-Germain that they have enquired about the possibility of signing Kylian Mbappe.

Ten Hag has seen Mason Mount and Andre Onana arrive this summer to boost his squad ahead of the new season, but has been assured that a goalscorer will be secured before the deadline.

"We are underperforming there and we are aware of it," he added. "We strengthen the midfield department, the keeper situation, we sort that out, we want a front player, then we will see what happens."

Ten Hag's options up front are set to be boosted by the return of Anthony Martial. The Frenchman missed the end of last season because of a hamstring problem but returned to training at the University of California San Diego on Monday.

"He was in the team training so it is really hopeful," Ten Hag said. "Of course, when you have a player in your squad you have to expect he is available and players have to take responsibility to be available but when he is not, I have to deal with the situation and we have shown we can be successful without that striker.

"But it's easier when you have that striker in the team because every club who wins big trophies has scoring abilities in that team. We need a good squad and Anthony Martial is a brilliant football player so he will help us score goals."

According to sources, United are maintaining a firm stance on their valuations of striker targets because of tight restrictions around Financial Fair Play. There is a concern that if they overpay for a forward, even by £10m, it would affect their ability to spend money on new players in January and next summer.

Goalkeeper Tom Heaton said his future is up in the air after the arrival of Onana. He kept a clean sheet in the 2-0 win over Arsenal in New Jersey on Saturday, but the 37-year-old has interest from newly-promoted Luton Town.

"I've got to wait until I speak to the manager, sit down and see where we're at," Heaton said. "I love it here. I have been part of this football club for a long time, but I also love playing. I can't lie, you see it today, so I will have a sit down and chat and see where we go."