Paris Saint-Germain have submitted an opening offer for Manchester United target Rasmus Hojlund.
Atalanta forward Hojlund has emerged as Erik ten Hag's priority target this summer, with the United boss in desperate need of a new striker.
The Red Devils made a verbal offer for the 20-year-old Dane on Wednesday worth a reported €60m.
However, PSG have now made a rival bid for Hojlund, as they seek a replacement for Kylian Mbappe, who has been exiled from the club after turning down a new contract.
The Athletic's David Ornstein claimed the Ligue 1 side's bid was worth €50million (£42.8m), some €10m less than United's.
The report adds that PSG consider Atalanta's €70m valuation unrealistic, and will walk away from a deal if their offer is not accepted.
Meanwhile, transfer expert Fabrizio Romano has confirmed that United remain ahead of the French club in the race to sign Hojlund.
Romano tweeted: "PSG, speaking to Rasmus camp since June; but Man United remain ahead.
"Man Utd bid, higher as it’s €60m package."
In addition, Hojlund is said to have agreed preliminary personal terms with United and is allegedly keen on a move to Old Trafford.
Indeed, the 6ft 4 striker rejected a higher wage at PSG in favour of playing for the Premier League side, according to Sky Sports reporter Gianluca di Marzio.
PSG's interest in Hojlund won't come as too much of a surprise following the news that Mbappe will leave the Parc de Princes.
The French superstar was left out of PSG's pre-season tour after snubbing a new deal at the club, with the World Cup star widely expected to join Real Madrid when his contract expires next summer.
However, PSG are desperate to get him off their books as soon as possible, with the club unwilling to pay his wages for the upcoming campaign.
On Monday, Saudi Pro League side Al Hilal submitted a world record €300 million [£260m] bid to sign the player which was later accepted by PSG.
Although Mbappe turned down the chance to talk with Saudi representatives who travelled to Paris on Wednesday.