That would leave Antonio Conte with just Loic Remy and Michy Batshuayi as a his forward options for next season, but multiple reports claim the Blues will now make a big move for Real Madrid's Alvaro Morate and Torino's Andrea Belotti.
As for re-signing Cristiano Ronaldo, United have been burned once too often by that particular fantasy to even consider getting excited when the Portuguese threatened to leave Real Madrid for a brief period of time last month.
Spanish news outlet Diario Gol say Paris St-Germain have made enquires regarding Bale's availability.
Can Conte patch it up with Costa? Zinedine Zidane prefers playing Karim Benzema over the young Spaniard, and that has reduced his role to that of a substitute.
As AS revealed on Saturday, James is keen to sort out a transfer before Tuesday, to avoid having to join Los Blancos' tour to the United States, which begins then.
Real are reportedly only willing to sell him if they can recoup the £28m they paid Porto in 2015.
Manchester United had previously discussed a £60m fee for the Spain worldwide, but they were eventually put off with Los Blancos demanding more than £70m for their graduate.
However, United may find it hard to get a deal agreed with Madrid as the Daily Star are reporting that the La Liga champions would prefer to sell Rodriguez to Chelsea this summer. The Blues have chose to start the bidding at €80 million - a value that Manchester United refused to meet.
According to the Daily Mirror, Chelsea manager Antonio Conte is furious at missing out on the signing of Lukaku, who was one of his main targets in this transfer window. Manager Antonio Conte has identified the 24-year-old as an important part of the back three which now has Gary Cahill, David Luiz and Cesar Azpilicueta as the first choice defenders.
Colombia global James Rodriguez has reportedly given Spanish giants Real Madrid a deadline as to when he wants his future to be resolved.