It was further understood that United were yet to submit an offer to PSV, while reports have also claimed that some scouts at the club were not fully convinced by Gakpo.
National Daily can confirm from claim by The Mirror that Ten Hag had made Gakpo one of his top targets for January but the United manager is now aiming to sign Ramos.
The Benfica striker, who scored a hat-trick for Portugal against Switzerland in the last 16 of the World Cup earlier this month, has a €120m (£103m) release clause in his current contract.
The 21-year-old has been in sublime form for Benfica this season with nine goals in the league so far.
However, MailOnline reports that United will be forced to shop in the loan market in January as the Glazers continue their push to sell the club.
Atletico Madrid forward Joao Felix is one option available to United, though recent reports suggest that the Red Devils were discouraged with Atletico’s loan demands for the Portuguese with claims of a loan deal for Chelsea winger Christian Pulisic is also being considered emanated earlier this month.
Speaking this week, Ten Hag insisted that United will not rush their decision over Cristiano Ronaldo’s replacement after the 37-year-old left the club during the World Cup.
‘We are aware we lost a striker, so I think we have to get a striker in, but it has to be the right one,’ Ten Hag said.
‘The right one is a player that brings quality to the team, not just adding to the squad because that only gives you problems. And, you know the criteria is high here at Manchester United’.