They are toiling to their worst season in Premier League history and could end the campaign just one place above the relegation zone. But ’s pursuit and likely capture of Victor Osimhen from Napoli and Matheus Cunha from shows the fallen giants have not lost their pulling power.
It says everything about the less haphazard and more strategic approach to recruitment that United have identified their two main transfer targets and are moving swiftly to get them over the line as quickly as possible.
United may go on to win the this season and be able to offer new signings football next term. But even if they fall short in that regard, they can still attract top players, despite the ongoing turmoil on and off the pitch at Old Trafford, just as they did in 2016, signing for a club record £89million, even though they could only offer Europa League football.
In the post-Sir era, United have squandered more than £1billion on inadequate and often vanity signings, with Pogba one of those. But there is now a more considered approach being undertaken by Ratcliffe and his football operations team.
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The jettisoning of , Antony and Jadon Sancho on loan for the rest of the season is likely to lead to permanent exits for all three this summer, with Casemiro and Alejandro Garnacho also potentially on their way as United look to raise revenue to fund Amorim's squad rebuild.
If United manage to undertake a successful transfer window this summer, with the acquisition of Osimhen and Cunha, plus two or three other key targets, next season could be an entirely different proposition for Amorim and his squad.
United have already added to their squad this season, with January's arrival of versatile wing-back Patrick Dorgu and centre-back Ayden Heaven, with a central midfielder on Amorim's wishlist, as well as a goalkeeper, with Andre Onana's continued high-profile mistakes marking him out as a liability, rather than an asset.
Yet a proven goalscorer is the priority this summer, with United having scored a paltry 38 goals in 33 games, with a goal difference of minus eight leaving them 14th in the table. Against that backdrop, United have assessed the market for strikers, with Amorim viewing Osimhen – currently on loan at Galatasaray - as the forward to solve the goal drought.
As well as his proven scoring prowess – he has 29 goals from 34 games this season – Osimhen is heading into the last year of his contract with Napoli, with United confident they could land him for significantly less than his £65m release clause. As well as Osimhen, United are looking at Ipswich striker Liam Delap and RB Leipzig's Benjamin Sesko, but Nigeria international is understood to be Amorim's preferred choice.
United's spending power in the summer window will increase if they can win the Europa League and with it a £100m ticket to the Champions League, but with player sales they should be able to fund moves for Osimhen and Cunha.
After a decade-plus of overspending on players not fit to wear the famous red shirt, United are starting to recruit diligently and sensibly.
Given the chaos of this season, it will take time for this summer's transfer business to yield immediate results, but United are making bold statements with their targets and are unlikely to suffer such a catastrophic campaign as this one again.
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