The Portuguese boss is set to splash the cash this summer as he looks to build a squad capable of challenging for the Premier league title and the Champions League.
Jose Mourinho outlined his targets to executive vice-chairman Ed Woodward back in March.
And one name thought to be on his wishlist is Benfica defender Lindelof.
The 22-year-old has been a key part of Benfica's success since breaking into the first team in 2013 and the 22-year-old has been widely tipped to leave in the summer.
Victor Lindelof is attracting interest from Manchester United Manchester United summer transfer targets Sun, June 4, 2017
Express Sport takes a look at who could be on Manchester United's shopping list this summer
Play slideshow Getty Images 1 of 15
I will not say if I want him or not, I think it’s incorrect
Jose Mourinho on Victor Lindelof
He came close to joining United in January but a deal fell through and Mourinho hasn't given much away about whether he'll pursue him again when the transfer window reopens.
"I will not say if I want him or not, I think it’s incorrect," Mourinho said.
"Rui [Vitoria, Benfica manager] is not going to be happy with another club manager talking about a player who is his, the president would not be happy to see that.
Get Quotes on Home Insurance
"Lindelof is theirs and as long as he’s theirs, he’s theirs."
Jose Mourinho didn't give much away when asked about Victor Lindelof Manchester United pre-season tour: Teams, dates, stadiums revealed Mon, June 5, 2017
Click to reveal Manchester United's full pre-season schedule ahead of the 2017/18 campaign
Play slideshow Getty Images 1 of 8
July 15th: LA Galaxy (StubHub Centre – Los Angeles, California)
Lindelof, who is under contract with Benfica until 2021, recently insisted he was happy at Benfica.
"It's the same rumours as always, all the time," Lindelof told VLT.
"I will say the same thing I always do, I have a contract with Benfica.
"I have played there for five years and really enjoy myself. I'm still young and I feel I am developing all the time. Football there gives me a lot.
"So the answer will always be that I get on very well in Benfica and that's where my focus is."