With the coffers tightened, it has sparked rumours that the club may move for former Premier League duo Timo Werner and Eric-Maxim Choupo-Moting
Goals have been a problem for Erik ten Hag's side so far this season, with only the bottom two of Burnley and Sheffield United having scored fewer.
United's big-money summer signing Rasmus Hojlund only has one Premier League goal to his name, while Marcus Rashford has underwhelmed with just three.
That profligacy in attack has contributed to Man United sitting down in seventh, nine points adrift of the top four with over half of the season played.
After a summer of heavy activity in the transfer market, The Athletic now claims that the club will be restricted in what they can spend during the January window.
Hojlund was one of many expensive signings made by the Red Devils over the summer, with Andre Onana, Mason Mount and Sofyan Amrabat all also coming in.
The report states that both Werner and Choupo-Moting will be available on loan and could be of interest, as United look to bolster their attacking options.
Both players have slipped down the pecking order at their respective Bundesliga clubs, with Werner struggling to get into the side ahead of Lois Openda and Yussuf Poulsen at RB Leipzig, and Choupo-Moting being replaced by Harry Kane at Bayern Munich.
Werner scored just 10 Premier League goals in two seasons at Chelsea, before returning to Leipzig 18 months ago for a fraction of the fee the Blues paid in the summer of 2020.
Choupo-Moting spent one season at Stoke City during the 2017-18 campaign, contributing to 10 goals in the league, before turning out for Paris Saint-Germain and Bayern.
The 34-year-old is an international team mate of United goalkeeper Onana, but is only on Cameroon's standby list for the upcoming Africa Cup of Nations, meaning he could come in and play straight away.
The only way United could be able to upgrade on those options is if they manage to sell one of their high-earners this month.
Raphael Varane, Casemiro and Jadon Sancho have all been rumoured to be on their way out, while Mason Greenwood could be sold after getting regular game time at Getafe.
Should the club be able to cash in on any of their wantaway squad members, that could open the door for a Serhou Guirassy bid.
The Stuttgart striker has been rivalling Kane at the top of the Bundesliga scoring charts, netting 17 goals in 14 games for the league's overachievers, who sit third at the winter break.