With the January teansfer window approaching fast, Manchester United under Sir Alex Ferguson is expected to make big changes in the squad. Although the manager said he will not make any changes in the squad in January, the recent premature exit from this season Champions League has forced him to think differently.

Here are the top 10 transfer rumors involving Manchester United till Dec. 13.

Wesley Sneijder from Inter Milan: One of the long term targets of United this season, Inter Milan’s Dutchman has been thoroughly pursued by the English club. Now the club is reportedly back in the race to sign Wesley Sneijder as Sir Alex Ferguson feels the time is right to move for the 27-year-old Dutch midfielder. Previously Inter had valued the player to a massive amount of £40 million, but United believes that a fee of around £25 million is enough to seal the deal for Sneijder, who has made a total of 89 appearances for the Nerazzuri thus far.

Sandro from Tottenham: United boss has shown great interest in Tottenham’s Brazilian midfielder Sandro who, he believed, could be the key to bolster his squad's midfield. Sandro, 22, had previously been linked with United whilst he was with Brazilian side Internacional, and now Ferguson is looking to bring in the player as early as in January to help the players coming through the club's academy, and also to add steel to the current squad's midfield.

Javi Martinez from Athletic Bilbao: Javi Martinez, 23, as per United, is a great prospect for the team as an experienced midfield man, and the English club is even willing to pay the hefty £28 million fee to match the buy-out clause for the Spaniard. United knows that Bilbao will be unwilling to sell their most prized asset, but could be forced to if the buyers meet the buy-out clause in the player's contract. Another reason why United wants Martinez is because the United boss is not happy with the way he is being forced to deploy English defender Phil Jones as a midfielder.

Cheick Tiote from Newcastle United: United wants Cheick Tiote to fill up the gap that has been opened up with the injury of Brazilian Anderson. The Ivorian enforcer will also help to bolster the midfield and provide the required support. Although the player is currently out of action due to a knee injury, the English champions will reportedly offer up to £16 million for the player. The amount of money may force owner Mike Ashley to let the player go.

Sami Khedira from Real Madrid: Khedira is yet another midfielder who is in Sir Alex Ferguson’s shopping list for the season, and, according to reports, the transfer is around the region of £20 million. The player, since his arrival at Real Madrid, has been the first choice midfield option for his manager Jose Mourinho. United is looking forward to Khedira, 24, for acquiring the services of an out-and-out defensive midfielder. However, the English club will know that it will be tough to lure away a first team player and they might have to increase the initial bid.

Mario Gotze from Borussia Dortmund: Mario Gotze, 19, is a hot new prospect in Europe at the moment and apart from United, Premiership rival Arsenal is also interested in him. With a valuation of £25 million, United is ready to take its chances for the player. Arsenal even tried to sign the player last season but its approach was cut short by Borussia. United will also know that there is a major chance of signing the player as Borussia, much like United, has crashed out of this season’s UEFA Champions League prematurely. However, they will face competition from Real Madrid, apart from Arsenal, for the player.

Jack Rodwell from Everton: Jack Rodwell of Everton is just 20-years-old and still United is prepared to shell out as much as £25 million in the summer to bring the youngster to the Old Trafford. Ferguson has monitored player, who is now a part of the senior England setup under Fabio Capello, and is certain that he can lure away the youngster with a big-money proposition to the Merseyside team. Rumors have also suggested that Rodwell may also be selected for England's Euro 2012 finals squad. Everton could lose Rodwell if the club fails to secure a European qualification spot in the end of the season.

Ganso from Santos: Ganso, 22, is one of the young talented playmakers currently in South America who has been targeted by United, who is even willing to pay his club Santos a sum of £25 million to sign the player. United boss, however, will know that his club is not the only one in pursuit of the talented midfielder as a number of other elite European clubs are also interested. Ganso is also rumored to be brought in by United to fill up the gap that was created by the departure of United legend Paul Scholes.

Luka Modric from Tottenham: United, similar to their Premiership rivals Chelsea, is interested in Tottenham’s Croatian playmaker Luka Modric, 26. The player has, however, seen more action with the involvement of Chelsea who had even offered a sum of £40 million for the player last summer. However, recent reports could be a big blow to both United and Chelsea as the Spurs has made it clear that it will not part with its most prized asset in January and Spurs manager Harry Redknapp has warned that it can be a waste of time for both the clubs as Spurs will not entertain any kind of bid for the player.

Javier Mascherano from Barcelona: This is the latest of all the rumors doing rounds on the Internet as Barcelona enforcer Javier Mascherano is linked with United. The Argentine is yet another defensive midfielder whom the United boss will look to bring in, and if the deal is successful, it will see the player’s return to the Premier League since he left Liverpool in 2010. Mascherano, 27, played an important role in Barca’s dominance over its opponents last season. This season, however, he has played mostly in the centre of defense as players like of Carles Puyol and Gerard Pique have struggled with injuries.