Real Sociedad are interested in signing Donny van de Beek from Manchester United, according to Fabrizio Romano.
Sociedad finished fourth in La Liga last season and will take part in the Champions League preliminary stage.
Negotiations are ongoing, but there is still no agreement on the formula of the deal and personal terms.
A fee of €23.3 million will reportedly be required to complete a transfer, a significant loss for United who signed him in the summer of 2020 for €39 million.
According to FootballTransfers, the Dutch international, who is under contract until 2025, is worth just €13.3m – well below United’s asking price.
Van de Beek’s time in England has been an undoubted disappointment, at least partly due to injuries.
He has played just 2,131 minutes for United spread over 60 games, while a loan spell at Everton hasn’t helped.