Transfer news: The 4 positions MU are targeting, truth about the transfer budget

A harrowing campaign is finally at an end and now Manchester United have a lot of work to do.

The club will hope to make the 2024-25 season a distant memory as soon as possible as they recover from a manager sacking, mass redundancies, a European final defeat and their worst league finish for 50 years.

Ruben Amorim, should he make it through the summer as club sources indicate he will, needs players that fit his 3-4-3 system, and while Matheus Cunha is on his way from Wolves in a £62.5million deal, it can be only the start.

So what will United do, how much can they spend and will their club captain be heading to Saudi Arabia?

Here, Mail Sport's Man United expert CHRIS WHEELER answers all the key questions ahead of a pivotal summer for the club.

What do Manchester United need this summer?

A total reset, to be honest, but there simply isn’t the money available to do it all in one go.

United have reached the same point they were with Erik ten Hag after he won the FA Cup a year ago.

They allowed the Dutchman to keep his job and then backed him with £200million more in the transfer market.

He was sacked nine Premier League games into the season and replaced by Amorim, who favours a completely different system and kind of players.

So a club whose history and tradition has been built on wingers could let Alejandro Garnacho, Marcus Rashford, Jadon Sancho and Antony leave this summer and replace them with No 10 types like Cunha and Brentford's Bryan Mbeumo.

United will also be in the market for a centre forward after seeing Rasmus Hojlund struggle for goals - just 14 in 62 Premier League games since joining for £72m in 2023 - and a central midfielder.

It’s possible they could go for another centre back if there is enough money left over, to add to a contingent that includes promising young players Leny Yoro and Ayden Heaven, plus experienced veterans Harry Maguire, Lisandro Martinez and Matthijs de Ligt.

How big is their budget and is PSR a major concern?

The budget is a lot smaller as a result of failing to qualify for the Champions League via the Europa League final and hitting a £100m jackpot.

It will cost United another £10m as a penalty to sponsors adidas, and more millions have been lost in Premier League merit payments for finishing 15th in the table.

Under PSR, clubs can lose £105m over three years and that is putting a massive squeeze on United, who are on course to announce another £100m-plus loss this year alone.

It’s one reason why selling Garnacho and possibly Kobbie Mainoo as well is a more attractive proposition, given that both players are valued in excess of £60m which would count as 100 per cent profit on the balance sheet because they are homegrown.

It’s also why United would reluctantly have to listen to an offer of around £100m for captain Bruno Fernandes from Saudi Pro League club Al Hilal.

United are understood to have a reduced budget of around £125m this summer and will have to sell to buy any more players.

Who are they interested in?

United will land their primary target by activating Cunha’s £62.5m release clause at Wolves, paying the fee in three instalments of £20.85m over two years.

The Brazilian will fill one of the two No 10 spots in Amorim’s 3-4-2-1 system, and they would like to sign another before the deadline.

Talks have taken place with representatives of Brentford’s Mbeumo, who is available for around £50m, and there are other more expensive options including Eberechi Eze, of Crystal Palace, Bournemouth’s Antoine Semenyo and Tyler Dibling of Southampton.

In terms of midfield, Christian Eriksen will leave as a free agent, but much could depend on Casemiro and Mainoo.

It’s unlikely that United will be able to find a club willing to take on Casemiro’s £375,000-a-week wages despite numerous attempts, and there is now an acceptance that the Brazilian will see out the remaining year of his contract.

Talks over a new deal with Mainoo have dragged on for some time with no sign of a resolution. The Stockport-born player is understood to be seeking a £180,000-a-week salary to provide parity with at least some of his team-mates, and also wants to know here he fits into Amorim’s system amid concerns it could affect his England prospects.

Having waved goodbye to Victor Lindelof and Jonny Evans, a new centre back is a possibility but Amorim still has a decent stable of defenders for his back three.

Which young players could break out next season to fill gaps in the first-team squad?

Amorim has already started to blood his young players, sometimes through necessity and on other occasions with an eye on the future.

Promising young striker Chido Obi broke into the first team along with centre backs Heaven and Tyler Fredricson, plus left back Harry Amass.

Great things are expected of midfielder Sekou Kone who could spend at least a portion of next season out on loan.

Mali youth international Kone travelled to the Far East for a post-season tour of Malaysia and Hong Kong.

Other names in United’s 32-man squad for the trip who could make an impact in the near future include Jaydan Kamason, Godwill Kukonki, Jack Moorhouse, Jim Thwaites and Shea Lacey.

Which players are set to leave?

It has already been confirmed that Eriksen, Lindelof and Evans will leave as free agents on June 30 after they said their farewells following the final game of the season against Aston Villa at Old Trafford.

United will look to sell the four players who have been out on loan – Rashford, Sancho, Antony and Tyrell Malacia – or that the very least negotiate another loan deal.

Garnacho has been told that he can go after expressing his disappointment at staying on the bench for more than 70 minutes of the Europa League final defeat to Tottenham, and Mainoo’s contract stalemate mean he is likely to be an attractive target for other clubs.

The bottom line is that every player is available at the right price and even captain Fernandes could go if Al Hilal table an offer that is too good to turn down.

The other two players that United would dearly like to hold on to are Yoro and Amad Diallo, but there are no guarantees as the club enter another summer of uncertainty.