Manchester United owners give Sir Alex Ferguson the go-ahead to 'push the boat out' to sign Robert Lewandowski

Having scored four goals during Borussia Dortmund’s 4-1 Champions League semi-final victory against Real Madrid on Wednesday, Lewandowski has emerged as one of the most sought after players in Europe, with Bayern Munich determined to sign the Polish forward.

United’s interest dates back to last summer, however, and the newly-crowned Premier League champions have been made aware of the 24-year-old’s desire to move to Old Trafford, despite claims in Germany -- denied by Bayern -- that he has agreed to move to the Allianz Arena.

Although he has just one-year remaining on his Dortmund contract, Lewandowski’s heroics against Real are likely to have raised his value, but Ferguson insists that the Glazers are determined to bankroll his attempts to add the ‘two players’ he believes are required to move United forward.

"Having spoken with the Glazer family, I think there is every intention of wanting to kick on," Ferguson said.

"I don’t think we need a big rebuilding. I don’t think we need to rebuild at all, just possibly two players.

"It depends. If a player came along that we felt met our criteria, we would push the boat out and get the player in, irrespective of how many players we have."

United’s burgeoning commercial operation has seen the club generate huge sums from sponsorship deals across the globe, with lucrative agreements with a Vietnamese bank and Japanese gaming company adding to the club’s portfolio this week.

And Ferguson admits that the performance of United’s off-field team will ensure continued progress on it.

"It (financial growth) has been fantastic and that’s credit to the commercial people," Ferguson said. "Of course, the football team has been the platform for that and they’re capitalising on the great profile of the club. Worldwide it seems to get bigger.

"We’re happy where we are at the moment, that’s for sure. They are interesting and valuable partnerships."

While Ferguson and United plan to strengthen, however, Manchester City manager Roberto Mancini claims his club must also move quickly following Bayern’s £32m midweek move for Dortmund’s Mario Gotze.

"Bayern Munich are the best team in this moment, with Borussia Dortmund, and they have bought two or three players," Mancini said. "I’ve also read that Barcelona need six players. Barca!

"We need to add to our team. It’s important not to make a mistake on new players. We need to do everything well." Ends