United have already completed the signing of goalkeeper Lee Grant, 35 from relegated Stoke City, while Diogo Dalot came in from FC Porto.
The winger almost joined a year ago but United's refusal to pay Inter Milan £50million for him ultimately saw the deal collapse.
"If Manchester United, the most powerful club in the world, can't reach an agreement after eight months of negotiations, it means they don't really consider him to be an important player".
And that hasn't gone unnoticed by Manchester United manager Mourinho, who was working as an analyst for Russia Today during the World Cup. The duo fell just short of lifting the World Cup as they were beaten by Pogba's France in the final.
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Rebic has caught Mourinho's eye playing on the opposite side to Perisic and is thought to be valued at around £44m.
A third player on Mourinho's list of transfer targets is Chelsea's Willian.
But now The Sun report that Manchester United are willing to spend £92million on signing Perisic and Rebic.
Last season, he scored 11 goals in 39 appearances for the San Siro outfit.
After spending two seasons on loan with the Bundesliga club, Ante Rebic completed a permanent move to Eintracht Frankfurt before leaving for Russian Federation.