The United boss provided chief executive Ed Woodward with a list of targets ahead of the window.
Centre-half Victor Lindelof has already been checked off that list, while a deal for Real Madrid’s Alvaro Morata is close.
The likes of Inter Milan winger Ivan Perisic, Chelsea midfielder Nemanja Matic and Tottenham’s Eric Dier are all on Mourinho’s radar too.
But following the revelations Ronaldo is ready to leave Madrid over his allegations of tax fraud in Spain, a return to United has been mooted.
However, Express Sport understands the Red Devils have serious reservations about re-signing the 32-year-old superstar.
And according to the Manchester Evening News, the saga surrounding Ronaldo’s uncertain future won’t deflect United away from their original plans.
The club are continuing with Mourinho’s list which was handed to Woodward before the end of the season.
And that is said to remain Manchester United‘s priority before considering any potential move to target Ronaldo.
The MEN add United’s transfer business is already set in motion which the Madrid man will not disrupt.
Any deal for Cristiano Ronaldo would prove expensive too and deplete their budget for other key targets.
A winger, a striker and a centre-midfielder are wanted by Mourinho, having secured Lindelof for his defence.
