MANCHESTER UNITED TRANSFER RUMOURS: Lucas Moura, Nani, Taylor and Berbatov Discussed In Latest Speculation

Further developments have emerged in Manchester United's much discussed pursuit of Brazilian Lucas Moura. According to IG Sport, big-spending Paris Saint-Germain have targeted the Sao Paulo starlet to be their latest high-profile recruit this summer.

United boss Sir Alex Ferguson has already confirmed his interest in Lucas and the club are known to have already had offers turned down by Sao Paulo.

United will be loathed to get a bidding war with PSG, but may have received encouragement from the player himself in their long-running pursuit.

According to ESPN in Brazil, Lucas' parents, who have been in Britain watching their son compete in the Olympics, have said that the player is only interested in moving to Old Trafford. The story adds that Lucas has been "seduced" by United, according to Manchester United's website.

Whether the Red Devils are prepared to improve their latest offer for the attacking midfielder, which is said to approach £30 million, remains to be seen.

Certain speculation has even suggested that Lucas may be a replacement for current United winger Nani. The Portugal international has yet to sign a new contract, with his current deal set to expire in less than two years' time.

Citing claims from a Russian website, TalkSport reports that Real Madrid will test United's desire to retain the 25-year-old with an offer of £19.7 million. Given the original source of this specific story, it is difficult to pay it too much credence.

Yet, the interest in Lucas combined with Nani's contract situation means that there must be questions over the former Sporting Lisbon player's future.

While Nani's departure would still represent a surprise, no such feeling would be conveyed were Dimitar Berbatov to exit Old Trafford. Having fallen increasingly out of favor with Ferguson, the Bulgarian has been linked with a move away throughout the summer. Despite the 31-year-old's desire to leave, as yet it appears that no club is willing to meet United's asking price.

Queens Park Rangers are the latest club to be linked with a move, but manager, and former United forward, Mark Hughes has distanced the club from the speculation.

"That is a new one on me, in fairness," Hughes said, according to Sky Sports.

"At this time of year, there are a lot of names flying around. But we prefer to get the job done, get the business done, and then we announce it."

One United player that has moved to QPR this summer is Fabio da Silva, on a season-long loan. Given the Brazilian's departure, Ferguson had conceded that the left-back position requires strengthening this summer. Patrice Evra endured a subpar season last term and many have even speculated that a long-term replacement for the Frenchman may be being sought.

With that in mind, Everton's Leighton Baines has been strongly linked to a move to United this summer. At 27, though, and an England international, his signing would be perplexing given the likelihood of having to share playing time with Evra.

Sky Sports has reported on what would appear to be a more realistic target--Neil Taylor. According to their report, United, are one of a number of big clubs monitoring the progress of the Swansea full-back as he takes part in the Olympics for Great Britain.

While the 22-year-old Wales international was an almost ever-present at left-back for Swansea in their impressive Premier League campaign last season, Taylor has also shown to be adept at switching to the right as Britain have progressed to the Olympic quarterfinals.