Ole Gunnar Solskjaer is understood to be planning a lucrative summer spree at Old Trafford with Jadon Sancho and Kalidou Koulibaly among the main targets.
With the club yet to appoint a director of football, the Norwegian will have a large amount of authority in the transfer market.
While midfield also looks a point of concern especially with the expected departures of Ander Herrera and Juan Mata, Solskjaer told ESPN he does not feel the need bolster any particular area of his squad.
He would welcome two players with open arms, however.
“There's no particular position really [that we need to strengthen],” the 46-year-old said.
“But if Messi comes up then maybe we can, or Ronaldo.
“If Ronaldo wants to come home then maybe we should take him back, eh?”
“When I came in, the players, I think they're great,” he added.
“I think they're all so good, and I just want to try to improve them.
“I think the work we have done on the training pitch is showing that they are improving.”