United have been linked with several forwards and could consider their options before trying to sign Depay. They might also need assurances from Cristiano Ronaldo about his future ahead of a move for a new forward.
Meanwhile, Depay’s stance is a further blow to Newcastle, who have endured a frustrating transfer window. Eddie Howe is yet to sign a forward despite the club’s vast wealth under the Saudi Arabian Public Investment Fund.
The Magpies were turned down by Hugo Ekitike, who has joined Paris Saint Germain on loan from Reims. Howe has welcomed three new players for a combined fee of around £60m.
Goalkeeper Nick Pope has been signed from relegated Burnley. Newcastle also splashed out £33m to bring defender Sven Botman from Lille, while left-back Matt Targett’s loan from Aston Villa was made permanent.
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