Manchester United considering targets in two categories in transfer window

Manchester United are working off a budget of tens of millions to recruit their three priority signings.

United want a centre back, a midfielder and a striker and have already had a £43million bid for defender Jarrad Branthwaite rejected by Everton.

The club compiled a shortlist of potential targets entering the last year of their contract and those with release clauses in an attempt to avoid overspending. Bologna striker Joshua Zirkzee has a release clause of £33.8m.

Bayer Leverkusen right back Jeremie Frimpong signed a new deal last year but also has a release clause. Frimpong, 23, appeals to United manager Erik ten Hag as he is keen on reinforcing United's right-hand side.

United's strategy mirrors their infamous summer transfer window in 2018 when they failed to sign a centre back and a right winger for manager Jose Mourinho. United paid Diogo Dalot and Fred's release clauses of £19m and £52m while veteran goalkeeper Lee Grant also joined for £1.5m.

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The approach is more enforced this summer as United's wasteful spending has caught up with them amid the Premier League's profitability and sustainability rules. United sources say they are "tight" in their efforts to comply with PSR.

United have spent nearly £1.5bn since Sir Alex Ferguson retired in 2013. Daniel James is the only senior signing they made a profit on during that time when he was sold to Leeds United for £25m in 2021.

Mason Greenwood and Jadon Sancho are both attracting intense interest and United hope to generate funds of around £70m for the duo. Aaron Wan-Bissaka, Victor Lindelof, Hannibal Mejbri, Facundo Pellistri and Donny van de Beek are also available for transfer.

Academy sales represent a pure profit under PSR and contributed to United's decision to sell James Garner for £15m to Everton in 2022. Academy graduates Garner, Andreas Pereira (£10m), Dean Henderson (£15m rising to £20m) and Anthony Elanga (£15m) have been among United's most expensive sales in the past two summer transfer windows.