MANCHESTER UNITED could be forced to settle for second best in the upcoming transfer window as a result of their Europa League final defeat.
The Red Devils suffered a 1-0 loss to Tottenham in Bilbao on Wednesday, meaning they will not play European football next season.
Having failed to earn a place in the Champions League ahead of the 2025-26 campaign, United are expected to miss out on around £100million worth of revenue.
That will come from a cut in sponsorship income, TV revenue and gate receipts.
Consequently, they will not be able to attract or sign their priority targets for this summer's transfer window.
Sporting Lisbon striker Viktor Gyokeres, RB Leipzig ace Benjamin Sesko and Ipswich Town forward Liam Delap are currently understood to be at the top of Man Utd's transfer wishlist.
But Ruben Amorim and Co may be forced to settle for 'Plan B' due to the reduced budget.
Following the club's Europa League final defeat, Amorim admitted: "We have two plans for the market.
"We need to understand that it is tough for a club like ours not to be the in the Champions League.
"But we have to use the other side.
"If we have more time to think and to work during the week and to be better in the Premier League, that will be our focus."
SunSport revealed earlier this week that Lorenzo Lucca, Mateo Retegui, former Everton star Moise Kean and Crystal Palace striker Jean-Philippe Mateta are being considered as back-up targets.
To make matters worse for United, the absence of European football could see the likes of Bruno Fernandes and Alejandro Garnacho leave.
Club captain Fernandes has been linked with a move to the Saudi Pro League in recent months.
And he admitted on Wednesday that he would be willing to leave if the Red Devils need to cash-in on him this summer.
The midfielder said: "I have always been honest. I've always said I will be here until the club says to me that it's time to go.
"I'm eager to do more, to be able to bring the club the great days.
"In the day that the club thinks that I'm too much or it's time to part ways, football is like this, you never know it. But I've always said it and I keep my word in the same way.
"If the club thinks it's time to part ways because they want to do some cashing in or whatever, it's what it is, and football sometimes is like this."
Meanwhile, Garnacho hinted that he could decide to quit before the 2025-26 season kicks off.
He said: "It’s difficult for all of us. This season has been s***.
"We lost the final, we didn’t beat anyone in the league. It’s very difficult.
"I've played every round until I reached the final, but I only played 20 minutes today.
"I'll enjoy the summer and then we'll see."
Amorim himself even claimed that he would walk away this week if United co-owner Sir Jim Ratcliffe wanted him to.
The United boss explained: "In this moment, I am not going to be here defending myself. It’s not my style, I cannot do it. It is really hard for me.
"So I have nothing to show to the fans and say, ‘I’m going to improve because of this, I have these problems…’ I will not do nothing.
"In this moment, it is a little bit of faith. Let’s see.
"I’m always open, if the board and the fans feel that I am not the right guy, I will go the next day without any conversation about compensation.
"But I will not quit. I am really confident in my job. As you can see, I will not change nothing in how I do things."
Man Utd face Aston Villa in the final match of the Premier League season on Sunday.
They could finish the campaign as low as 17th in the table.
