The players are James Rodriguez and Martin Odegaard.
It is understood that Lucas Vazquez and Brahim Diaz may likely be thrown in as a deal sweetener.
Zinedine Zidane, Madrid manager has remained an admirer of his compatriot, who has missed most of the Premier League season with a series of ankle issues.
However, the LaLiga giants are still keen on Pogba, although United will insist he is not for sale.
With the COVID-19 affecting clubs financially, Madrid will press on with their pursuit and will try to do swap deals in order to secure their targets.