Arsenal, Man Utd following Bayern's Mandzukic
Arsenal still are hoping to add some firepower to their front line this January as the Gunners are stretched thing in the forward ranks with both Olivier Giroud and Nicklas Bendtner struggling with injury.
Additionally the news that Theo Walcott is once again out for the time being also sees the club looking for more support in the wide areas as well.
Manchester United likewise are looking for a means to add more goals, even with the current crop of star forwards that includes Robin Van Persie, Javier Hernandez and Danny Welbeck. Wayne Rooney is still listed as a striker for the club but he is converting to more of a creative attacking midfielder under David Moyes.
Although the Bavarian's manager Pep Guardiola has tried to rubbish talk that Mandzukic is not going to be important to the club's future plans with the addition of Robert Lewandowski in the coming summer.
The 27-year-old Croatian international has scored 13 goals in 25 appearances this season thus far in all competitions following a 22 goal performance in 40 matches last season.
His potency would still be a much wanted bit of skill at the German side, but a major price tag that could be had from Arsenal or United could see the Bavarian's and their manager decide to take the chance of making the sell and entering the market once more.