However, the player won't be cheap, as it's likely that Man Utd will request around €80-100m for their star. Therefore, both Juventus and Real Madrid, who are the two most likely destinations, are starting to look at potential technical counterparts they can include, as pointed out by Corriere Della Sport. 

 

The Bianconeri are willing to include Douglas Costa as a technical counterpart, while also bumping up the offer with cash. In the past, the Brazilian has been linked with the Red Devils, and it seems a move could finally materialize.

 

As for Real Madrid, they are willing to offer one of Gareth Bale and James Rodriguez in return for Paul Pogba, thus making it a straight swap.