Manchester United are reportedly ready to test Newcastle’s resolve with a stunning move for Italian international Sandro Tonali. The Red Devils have identified the former AC Milan star as a priority target as they prepare for a massive overhaul of their midfield options this summer.The interest from Old Trafford in securing Tonali's services is "clear", according to iPaper, though any deal would likely require a British record fee to convince Newcastle to part with their prized asset. With Casemiro set to depart at the end of the campaign, United officials are desperate to inject energy and Premier League pedigree into a midfield that has struggled for consistency.While players like Elliot Anderson and Adam Wharton have been linked with moves to M16, Tonali has shot to the top of the shortlist. The report suggests that United believe his box-to-box engine would perfectly complement the technical skills of Kobbie Mainoo, potentially forming a dynamic partnership under the new sporting regime.Despite the growing noise, Newcastle are prepared to fight to keep their star man. The club would reportedly demand a fee in excess of £100 million ($133m) for the player they believe already sits in the elite tier of top-flight midfielders. Internal frustration is growing on Tyneside regarding the constant speculation, especially after the player delivered some of his best performances lately.Eddie Howe faces further headaches as he manages the squad's availability, recently noting that Tonali was feeling unwell after training ahead of a crucial Champions League round-of-16 second-leg clash against Barcelona at Camp Nou, with the tie finely poised at 1-1. The boss said: "He was feeling unwell after training Friday. It quickly became apparent that he wouldn't be able to travel. So, fingers crossed it follows a similar pattern with the other illnesses we've had and it's quite a quick recovery."Speculation has been heightened by the player’s own comments regarding his future. While he remains happy in St. James' Park, he has been candid about the unpredictable nature of the transfer market. When asked about his long-term commitments, the midfielder said last November: “I don’t want to say I want to stay here 10 years and in two years, three years, four years [or] five years I will go. I want to think, just for me, year for year. This is football. The last summer was tough for us, for Alex [Isak], but this is football. If you have an option for your life, for another team you need to think about everything. I don’t want to say ‘Yes, I want to stay here 10 years,’ but now I’m happy here. I don’t think anything about another team."Add GOAL.com as a preferred source on Google to see more of our reportingThe £100m price tag remains the biggest obstacle for the Red Devils as they navigate financial restrictions. To fund such a massive swoop, United may need to sanction the exits of several high-profile names. Newcastle, meanwhile, are already scouting potential replacements like Lamine Camara and Djaoui Cisse to ensure they are not left short. However, their primary objective remains competing with clubs like Manchester United in the market rather than serving as a feeder club for their Premier League rivals.