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Here are the latest transfer news and rumors related to Manchester United FC:

In:

1. Erling Braut Haaland: Manchester United are reportedly interested in signing the Norwegian striker from Borussia Dortmund. (Source: The Guardian)
2. Raphaël Varane: The French defender is a target for Manchester United, with Real Madrid willing to sell him. (Source: ESPN)
3. Dayot Upamecano: Manchester United are monitoring the French defender's situation at RB Leipzig, with a potential summer move possible. (Source: The Mirror)
4. Declan Rice: Manchester United are interested in signing the English midfielder from West Ham United, but may face competition from Chelsea. (Source: The Times)

Out:

1. Paul Pogba: Manchester United are willing to sell the French midfielder, with Juventus and Paris Saint-Germain interested. (Source: The Telegraph)
2. Anthony Martial: The French forward is a target for Sevilla, with Manchester United willing to sell him. (Source: The Sun)
3. Chris Smalling: The English defender is set to leave Manchester United on a free transfer, with Roma interested. (Source: The Guardian)
4. Marcos Rojo: The Argentine defender is expected to leave Manchester United, with a move to Boca Juniors possible. (Source: The Mirror)

Rumors:

1. Harry Kane: Manchester United are interested in signing the English striker from Tottenham Hotspur, but may face competition from Chelsea. (Source: The Times)
2. Donny van de Beek: The Dutch midfielder is a target for Manchester United, with Ajax willing to sell him. (Source: The Mirror)
3. Lautaro Martínez: Manchester United are interested in signing the Argentine striker from Inter Milan, but may face competition from Barcelona. (Source: The Guardian)

Please note that transfer rumors can be speculative and may not always be accurate.