Man Utd 'make £40m striker their top target' over Gyokeres and Osimhen

have named Liam Delap their top target for the summer transfer window. As United hunt a consistent goalscorer, the club's decision-makers have selected Delap as their No.1 target with the 22-year-old having scored 12 goals for Ipswich Town this season despite the fact they look doomed for Premier League relegation. Ipswich have only scored 31 goals overall with Delap directly involved in 14 of those courtesy of his two top-flight assists.

It is thought he has a relegation release clause worth around £40million entered into the contract he signed when joining from Manchester City for £20m last July. The son of former Stoke and Ireland midfielder Rory Delap, the centre-forward has been named as United's first choice ahead of Victor Osimhen - currently on loan at Galatasaray from Napoli - and Sporting's Viktor Gyokeres as well as Eintracht Frankfurt frontman Hugo Ekitike.

The claim Man City have a £20m buy-back option for Delap but say that they are unlikely to activate it this summer. Erling Haaland is their bonafide first-choice No.9 while January addition Omar Marmoush is deputising there while the Norwegian is out injured.

Delap wants regular first-team football and would get that at United with Ruben Amorim's side having scored a mere 37 goals in 31 league games. The Portuguese coach only took charge in November and in 20 top-flight games has overseen 25 goals.

Rasmus Hojlund and Joshua Zirkzee have both scored only three times each in the league this term with Bruno Fernandes the club's top Premier League goalscorer on eight. Only three players - Amad Diallo (four), Alejandro Garnacho (four) and Marcus Rashford (four), who is now on loan at Aston Villa - have more strikes than Hojlund and Zirkzee.

United hope adding Delap into the mix could take their attack up a notch. A 20 per cent sell-on clause in the England under-21 international deal means City would benefit to the tune of around £8m from him heading to the Red Devils.

Delap spent five years with the Citizens and made six first-team appearances, scoring one goal. United technical director Jason Wilcox worked at City at the same time and so knows the player well.

But it will not be a simple deal as Chelsea, Newcastle and Liverpool are other Premier League clubs said to be interested. If Delap does move elsewhere, a swoop for Osimhen, 26, could become feasible.

The Nigerian international is expected to leave Napoli and in order to bring his fee down United could use Garnacho or Hojlund as a makeweight in any deal. Osimhen is out on loan in Turkey where he has scored 28 times and laid on five assists in 32 appearances across all competitions for Super Lig leaders Galatasaray.