Manchester United will reportedly look to sign at least three new players to strengthen their first-team squad during the summer transfer window.
Significant changes off the pitch have already taken place at Old Trafford following the arrival of minority shareholder Sir Jim Ratcliffe, who officially completed his 27.7% purchase of the club last week.
Although the Glazer family still hold a majority stake in the Red Devils, British billionaire Ratcliffe – the CEO and chairman of INEOS – will have full control of the club's football operations.
INEOS colleagues Sir Dave Brailsford and Jean-Claude Blanc will join Ratcliffe on the club's board, while former Manchester City's chief Omar Berrada was appointed the club's new CEO last month.
The addition of a new sporting director is high on Ratcliffe's agenda, with Dan Ashworth – who was recently put on gardening leave by Newcastle United – believed to be his primary target.
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Man United must allegedly reach an agreement with Newcastle over a compensation fee in order to lure Ashworth to Old Trafford, something that Ratcliffe will be keen to resolve quickly ahead of the summer transfer window.
The Red Devils were unable to strengthen Ten Hag's squad in January as they worked within the constraints of the Premier League's Profit and Sustainability Rules.
However, with the club's finances monitored over a three-year period under the relatively new ruling, permitting clubs to lose up to £105m to work within the regulations, Ratcliffe and co have plans to open their cheque book this summer.
According to The Mirror, Man United will target at least three transfers ahead of the 2024-25 campaign and will prioritise the additions of a new forward, a central midfielder and central defender.
In order to comply with Financial Fair Play regulations, the Red Devils will be required to generate funds from player sales, and as many as 11 first-team players could be put up for sale this summer.
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A recent report claims that Man United are ready to offload Donny van de Beek and Facundo Pellistri, who are currently on loan at Eintracht Frankfurt and Granada respectively.
Jadon Sancho and Brandon Williams are two more players currently out on loan who are now deemed surplus to requirements at Old Trafford – the former at Borussia Dortmund and the latter at Ipswich Town.
Casemiro, Harry Maguire, Scott McTominay, Christian Eriksen, Victor Lindelof and Aaron Wan-Bissaka have all been tipped to seek pastures new in recent months, although the latter two could stay as Man United have triggered one-year extensions in their respective contracts.
Meanwhile, Anthony Martial, Raphael Varane and Jonny Evans are all facing uncertain futures at the club as they are due to see their current deals expire at the end of the season.
Man United's ability to attract their desired target will likely depend on whether they can qualify for the Champions League, but those hopes look slim at present as they sit sixth in the Premier League table and eight points adrift of Aston Villa in fourth spot.