Manchester United have completed the signings of Noussair Mazraoui and Matthijs de Ligt from Bayern Munich.
A source has told ESPN that the deal is worth £60 million ($76.6m) including add-ons.
The double swoop takes United’s summer spending towards £140m after also signing striker Joshua Zirkzee from Bologna and defender Leny Yoro from Lille.
Information from ESPN’s Rob Dawson contributed to this report.