Manchester United manager Ruben Amorim
Manchester United manager Ruben Amorim (Image: Michael Regan - UEFA/UEFA via Getty Images.)
Manchester United are facing a huge summer in their rebuild under Ruben Amorim after a desperately poor 2024/25 campaign.
Amorim head into the final weekend of the Premier League in 16th place and then failed to take their lifeline in the Europa League in midweek.
Defeat to Tottenham in the final in Bilbao not only saw United miss out on winning a European trophy but also a place in next season's Champions League.
That has meant United have missed out on millions in potential prize money and revenue next season as they gear up for a season without European football next term.
That being said, they must make some changes this summer in the transfer market and United are understood to be ready to back Defeat to Tottenham in the window.
But they will have to rebalance the books and sell some players to make some headway to ensure the club don't fall foul of profit and sustainability rules.
With that in mind, we have taken a look at United's three biggest transfer jobs facing them this summer
£92.5m issue
United are looking to move early in the market and Manchester Evening News first reported last month that they were looking to secure the signings of Matheus Cunha and Liam Delap.
Cunha is available to leave Wolves this summer and United are preparing to pay the £62.5million release clause to sign him.
United are expecting to seal the signing of the 17-goal forward imminently and Amorim is keen to deploy the 25-year-old in one of this two attacking midfield slots in his 3-4-2-1 formation.
Delap has scored 12 goals for a relegated side this season and is available to sign for £30million. United are one of a number of clubs interested, and he has started to hold talks with interested parties, but they are hopeful they can convince the England under-21 international to lead their line next term.
If United push through those moves that will see them part with £92.5million which represents a significant chunk of their budget.
United will need a midfielder and possible upgrades at right-back and in goal. Former United midfielder Paul Scholes also suggested they need a more experienced forward too, even if they sign Delap.
That is going to be expensive and United may struggle to make their budget stretch to solve all of their transfer priorities.
Three priority sales
That is where sales in the summer will be key for United to fund their rebuild.
A number of players could leave Old Trafford but we understand the sales of Marcus Rashford, Antony and Jadon Sancho have been prioritised to kickstart their summer clearout.
All three players have tasted success on loan this season with Aston Villa, Real Betis and Chelsea respectively and will be in demand this summer.
United have priced Rashford at £40million, Antony will be available for around £32.5m while Chelsea have an obligation to buy Sancho for a fee as high as £25m.
That would see United bring in £97.5million in transfer sales before they even countenance any more sales. Casemiro could be sold amid interest from the Saudi Pro League, while Rasmus Hojlund could also be sold.
Altay Bayindir is expected to leave, while there is also interest in Alejandro Garnacho and Kobbie Mainoo. While their sales would not be popular, they would represent pure profit for United in the eyes of PSR.
Amorim plan
Amorim has been wedded to his 3-4-2-1 system since being appointed as manager but it is now clear that a number of United players just aren't suited to it.
He will welcome pre-season for extended time on the training pitch to continue to bed in his ideas and no European football will help Amorim with that, too.
But for him to succeed there clearly needs to be wholesale changes but any club would struggle to withstand too much change in one summer. That is a dilemma Amorim must manage to balance next season as the scrutiny over his role inevitably increases.