Devil dealings

Man Utd’s ‘tiny summer transfer budget revealed’ but selling just two stars could send it soaring close to £400m

A number of Man Utd targets have already been identified

MANCHESTER UNITED have a summer transfer budget worth just £35million in cash, according to reports.

However, new owners Ineos expect to have far more in the club’s coffers by selling off a number of players.

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Sir Jim Ratcliffe could see Man Utd’s transfer warchest rise to £400million with two key sales

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Marcus Rashford’s sale could go a long way for the club’s finances and PSR commitments this summer

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While also selling Mason Greenwood would boost this further due to a ‘pure profit’ loophole

MAN UTD TRANSFER NEWS LIVE: All the latest deals and rumours from Old Trafford

Reports have suggested all but three members of the squad are up for sale under the Red Devils’ new hierarchy.

However, the sale of two stars in particular could see their budget skyrocket to as high as £400m.

The first, Marcus Rashford, has an uncertain future with at Man Utd after a stop-start season that has seen the attacker miss out on an England Euro 2024 spot.

The second, Mason Greenwood, is attracting interest from Napoli after spending the season on loan with Spanish side Getafe.

Man Utd could look to exploit a “pure profit” loophole by selling the pair which would be accounted for as pure profit in United’s 2024/25 financial records due to them being Carrington Academy graduates.

Even after this season’s issues, an auction for 26-year-old Rashford in the summer would have bidders, starting at £70m and probably prepared to go near to £100m.

This would help them to stay on the right side of Premier League Profit and Sustainability Rules (PSR).

Fees paid for players you buy are “amortised” over the length of the initial contract.

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So a £100m player signing a five year deal has an FFP “cost” of just £20m per season.

All profits from sales, even if the fee is actually paid in long-term instalments, are banked at the full value.

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Effectively, if Rashford and Greenwood are sold for £100m, United would be able to spend £400m – taking new players’ wages into account – and balance the books.

A £400m war chest – far higher than the initial £35m that the ‘s report Man Utd have to spend – should allow the club to make significant inroads for their squad rebuild.

The likes of Jarrad Branthwaite, Marc Guehi, Leny Yoro, Jean-Clair Todibo and Tosin Adarabioyo have been linked in the defensive department.

Further forward has seen highly-rated Benjamin Sesko linked with a transfer to Old Trafford.

SunSport's verdict on Man Utd flops

Sir Jim Ratcliffe and Ineos have a busy summer ahead to get Man Utd's squad in order for next season. Below SunSport gives it verdict on how they should deal with the Red Devils flops this summer.

Andre Onana – STAY: After a dodgy start at Old Trafford Onana has proven to be one of the more reliable members of the squad this season despite being peppered with shots constantly.

Altay Bayindir – GO: Reports in February suggested Bayindir was unhappy with his bit part role at Man Utd amid interest from Turkish giants Galatasaray. If profit can be made on a sale then it should be done.

Tom Heaton – STAY: Veteran goalkeeper Heaton, 38, is a reliable back-up and is on a relatively small wage at the club. So long as he is happy it makes sense to keep him.

Aaron Wan-Bissaka – GO: Wan-Bissaka, 26, has never managed to make the right-back position his own. With his contract up in 2025 it makes sense to cash in now.

Diogo Dalot – STAY: Dalot, 26, has been one of Man Utd’s most consistent performers this season.

Raphael Varane – GO: If it wasn’t for his injury record there would be a strong shout to keep Varane, but costs need to be cut to allow the squad to be freshened up.

Harry Maguire – GO: Maguire has showed he has the right character to be at Man Utd but overall ability and desired profile are another matter, with Maguire too slow to play in a high line defence.

Lisandro Martinez – STAY: Martinez, 26, is second to none in terms of build up play. He needs a long-term defensive partner on the right side and to cut out the injuries which have plagued him this season.

Jonny Evans – GO: Veteran campaigner Evans could easily be on the stay list if he was only going to be a bit part player. But he has shown his advanced years at times this season.

Victor Lindelof – GO:  Lindelof, 29, has been reliable if not unremarkable in his Man Utd career. He has one year left on his contract so should be moved on if a decent transfer fee can be got for him.

Willy Kambwala – STAY: He should be given the opportunity to mature for a few years behind a senior CB pairing before stepping into the first team as a starter or being moved on.

Luke Shaw – GO: One of the Premier League’s best left-backs when fit, Shaw has been a good servant when available. But alas that has been his Achilles heel once again this season.

Tyrell Malacia – STAY: Malacia, 24, was decent enough to earn some merit in his first season at Man Utd before injury ended his season and inadvertently led to his second season being a write off.

Sofyan Amrabat – GO: Amrabat, 27, looked like a world beater at the Qatar World Cup with Morocco. But he’s had an underwhelming season in England and his loan spell will almost certainly not be made permanent.

Casemiro – GO: An alarming physical decline has seen him turn from key star to burden. If a club is willing to buy the 32-year-old – who has two more years on his contract – then United should snatch their hand off.

Christian Eriksen – GO: Eriksen proved a useful asset and Ineos should look to bring in another player with similar traits, but frankly his legs have looked gone towards the end of this season.

Kobbie Mainoo – STAY: The first of the so-called untouchables, Mainoo has been a rare glimmer of hope in the Red Devils midfield this season.

Mason Mount – STAY: Mount can be given the benefit of the doubt until summer 2025 at least after a debut season riddled with injury.

Scott McTominay – STAY: McTominay, 27, has proven himself to be a brilliant plan B off the bench this season, and that is exactly why Ineos should look to keep him.

Bruno Fernandes – STAY: Man Utd’s best player since his arrival just over four years ago, Fernandes, 29, remains second-to-none when it comes to creating chances while his tenacity boosts those around him.

Antony – GO: There’s a case to argue that Antony may be the worst pound-for-pound signing in Premier League history. Despite some memorable moments he simply isn’t Man Utd quality.

Anthony Martial – GO: Ultimately Martial needs to be let go when his deal runs out this summer after an appalling injury record of late.

Marcus Rashford – STAY: As easy as it would be to say Rashford should leave the club this summer, it is difficult to look at the market and find many available players capable of scoring 30 goals a season.

Alejandro Garnacho – STAY: Another third of the untouchables trio, Garnacho has made the right-wing his own since coming into it. He’s a raw talent but has shown he has the quality to improve.

Rasmus Hojlund – STAY: A slow burner in his first Man Utd season, the 21-year-old has often been starved of supply which has led to him being unable to get the goals his movement and unselfish play often merits.

Amad Diallo – STAY: In the fleeting moments he has been on the pitch for Man Utd this season, Diallo has looked dangerous and exciting. He should be given a chance to flourish with some proper chances in the first team across a whole season.

But a defensive midfielder is also said to be a high priority for transfer chiefs – with Joao Neves and Youssouf Fofana both linked.

After a worst-ever finish in the Premier League era in terms of league position (8th) Man Utd face Manchester City in the FA Cup final on Saturday hoping to salvage something from an otherwise torrid season.

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United came eighth which was their lowest-ever finish despite winning 2-0 on the final day at Brighton.

They also came away from a miserable campaign with a negative goal difference – but still can win a trophy when they take on Manchester City in next week’s cup final.

The away fans roared themselves hoarse just as they have done all term despite the poor results.

Boss Ten Hag said: “We have the best fans in the world and I mean this. 

“I have never had this experience when you have a season like us, which is by far not good enough, that the supporters are with us. 

“They are with us in the bad season and in bad times they are there. I think also they know why the bad times are there. 

“But we have to pay them back and we have to do everything to give them a trophy next week but also for the future, we have to perform better.”

United won thanks to late goals from Diogo Dalot and Rasmus Hojlund.

But for the second game running, Hojlund began the match on the bench as United opted for a false nine – in a hint over how United will set up in the cup final.

That was how they played in March’s 3-1 defeat to City at the Etihad in the league, too.

Ten Hag added: “It’s a luxury problem. Both formations can be a success because we can set up like we did at the Etihad where we were a threat with movement in behind.

“But of course with Rasmus Hojlund in this form it’s absolutely a consideration and a thought that we have to consider. 

“You need not only 11 players in a tough final but a bench as well.”

Hojlund’s tally now stands at 16 goals in his maiden season after the 21-year-old arrived from Atalanta for £72million last summer.

Reflecting on the Dane’s campaign, Ten Hag observed: “It could always be better but don’t forget he had three injuries this season. 

“He came in with the injury, missed the start, then he got injured before winter and then he got injured after winter. So every time that broke his rhythm and if you then shoot 16 goals for the first season it’s OK. And it’s not over, we have to play the FA Cup final.”

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