Manchester United have suffered a blow in their pursuit of Rasmus Hojlund, with Atalanta stating they will also sell the striker for their £86m asking price.
United have already laid out £112m in transfer fees after securing deals for Chelsea's Mason Mount and Andre Onana from Inter Milan.
A new striker remains a high priority for Erik ten Hag, and Hojlund has been a top target for the United boss, however, there restrictions on what they can spend.
United had hoped to secure a deal for the young Danish striker for around £45m, but Atalanta see that as a derogatory price and are sticking by their valuation of the player - as confirmed by coach Gian Piero Gasperini.