Although the January transfer window may seem too soon for a move to materialise, the Gunners are set to test the waters by submitting a £28million offer. us fixtures, results and live match commentaryThe attack line in behind the front man is an area in which the Red Devils are quite strong. But the 27-year-old holding midfielder would not get a deal close to that kind of money from any clu. Getty Images4Victor Lindelof is among Man United’s list of January targetsRelated ArticlesCost. Express just eight clubs earn over that amount in Europe, with Liverpool looking break that barrier in the near future. At the moment, the club are seriously thinking about going back in with a much improved offer. Paul Pogbas transfer to Manchester United in the summer for £86m has also helped boost the revenue streams however they did spend £75 on Gonzalo Higuain from Napoli. But the gaffer has earned the right to pick and choose a few of his own signings and could swoop for Ghoulam in the next 12 months. His form carried through to Euro 2016, where he was again on song as hosts France reached the final. Los Blancos were initially banned for two transfer windows, along with their cross-town rivals Atlet.