Al-Ittihad will face competition for Liverpool striker Mohamed Salah in the New Year.
After seeing a world record offer of £215m rejected by Liverpool last month, Al-Ittihad are set to try again in January.
However, they are set to face competition from Saudi Pro League rivals Al-Hilal.
Transfer expert Rudy Galetti is reporting: "Following LFC's final decision not to sell Salah, Al-Ittihad are now planning the strategy for 2024 (winter and summer sessions).
"The PIF confirmed that the Egyptian is a target to sign asap.
"Let's keep an eye also on Al Hilal, who could join the race."