MU draw up two lists of summer transfer targets ahead of potential £100m jackpot

Ruben Amorim is hoping to end Manchester United's calamitous season with a trophy ahead of their Europa League final against Tottenham - with victory set to land them a spot in the Champions League

Manchester United have drawn up two lists of transfer targets for next season - one if they earn a £100million jackpot by winning the Europa League on Wednesday night and another that will factor in a season without Europe at all.

Ruben Amorim's men will jet out to Bilbao this week hoping to beat Premier League rivals Tottenham in a bid to end their disastrous season with silverware, while also catapulting themselves into the Champions League.

However, United come into the final in poor form, having lost five of their last six games in the Premier League and manager Amorim has even questioned whether he is the right man to take the team forward.

But if United are successful in beating Spurs in the showpiece, Amorim will have a much larger budget as part of the lucrative TV money on offer from competing in Europe's elite competition.

Both of the club's transfer wishlists have been curated to put together a squad that will be able to deliver on Amorim's tactical vision - which has so far failed to come to fruition following 13 defeats in 26 games under the Portuguese boss.

There have been some concerns that Amorim may walk out on the team at the end of the season after his brutal comments about the clubs' fortunes.

He infamously claimed his side were "the worst team in the history of Manchester United" and also said he was "embarrassed" about their situation and they were "losing the feeling of being a massive club".

It's understood United will not sack Amorim, even if he loses the Europa League final. There is a feeling that it would be madness to axe him following a taxing campaign that will go down as the worst in United's storied history.

Instead they will give him time to further implement his 3-4-3 system and add more quality to the squad. Liam Delap, Antoine Semenyo and Jonathan David are just some of the names being linked with a move to Old Trafford.

But first they have a chance to add some positivity to a wretched season when they fly out to Spain this week. United warmed up for their season-defining clash against Tottenham with a 1-0 loss to Chelsea and played a full-strength side - with Amorim keen to ensure his players are sharp going into the final.

Amorim has been insistent that winning the trophy won't salvage their campaign and believes his team face many issues in the future regardless.

He said: "Europa League will not change anything in our problems - it's going to help us to have Champions League next year, more money to spend, but the problems are still there.

"We have to change the minds of our fans with consistency, good decisions, good recruitment, a good academy. This is what we need to change to take this club back to the top. This is more of a shortcut to go to European games. Nothing more."