Having already set the British record for a transfer fee (Angel Di Maria - £59.7), Manchester United are prepared set a similar record in the defensive arena. According to the Guardian (via Goal Transfer Talk), United are launching an undisclosed bid for Borussia Dortmund center-back Mats Hummels.

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Per the report, it will eclipse the £32 million Manchester City paid Eliaquim Mangala during the summer transfer window.

Borussia Dortmund manager Jurgen Klopp has been forced to deny rumors linking his star defender with United as early as July. "What are we talking about today," Klopp questioned (via the Guardian). "Mats to Manchester United? For how much, €20m [£15.8m]? With those kind of sums, you can forget that straight away."

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With the offer reportedly doubling, those sums will no longer be easily forgotten.

Hummels has experienced a dip in form since returning from the 2014 World Cup. In six appearances with Dortmund, the 25-year-old is averaging a modest 3.5 clearances and 1.3 tackles. Compare that to the 5.7 and 2.1 averages he posted in 2013-14. What Hummels hasn't experienced, however, is a dip in value.

With it rising in excess of £32 million, neither he nor Klopp can dismiss an offer from Manchester United. The opportunity is there for all parties involved to experience major gains, none more so than the Red Devils, who are desperate for reinforcements in defense.

Note: Credit all statistics to officially licensed data collected from Opta Sports (via WhoScored).