The Dutch coach had made the PSV Eindhoven star his top January target as he looks to bolster the attacking options at his disposal following the decision to terminate Cristiano Ronaldo’s contract.
However, on Monday evening PSV announced that Liverpool had swooped in and agreed a deal for Gakpo that could reach £44million.
In the end, United never even made an opening offer for the 23-year-old, with the Glazer family reluctant to spend significant sums in January while they are looking to sell the club.
According to ESPN, United’s dithering has annoyed Ten Hag and he has told club bosses that he is ‘frustrated’ that they could not secure a deal for Gakpo – a player he rates highly.
However, the United manager remains hopeful that a short-term replacement for Ronaldo can be found in January even though the club are now restricted to only signing loan players.
After being backed substantially in the summer window, Ten Hag is sympathetic to the budget restraints currently being imposed on him but has emphasised the need to bring in short-term attacking cover.
United have already been heavily linked with Atletico Madrid forward Joao Felix, who has fallen out of favour under Diego Simeone this season and is available on loan.
But the Spanish side are demanding an £8million loan fee, while his wages will cost the same again, meaning the £16m outlay is outside of United’s budget while they would want an option to buy to commit to such a large package.
That has seen United go back to the drawing board as they weigh up potential options, with Felix’s Atletico team-mate Alvaro Morata potentially back on the agenda.
The Red Devils have been linked with a move for the Spaniard in the past and he would be a more affordable option if Atletico are prepared to loan him out – though that seems unlikely given that he has netted five times in 12 La Liga starts this season.
United also came close to signing Marko Arnautovic in the summer but pulled the plug on a deal after significant backlash from supporters and there is little chance of that move being revived.
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