Ratcliffe hatches £100m Man Utd transfer plan with decisions on eight players

Rasmus Hojlund, Manuel Ugarte, Joshua Zirkzee, Andre Onana and Marcus Rashford are all set to be sold, according to The Sun. A minimum of £60million is hoped to be recouped from the sales of Hojlund and Rashford, given the buy-options included in their loans to Napoli and Barcelona, respectively.

Substantial losses are anticipated from Ugarte and Zirkzee however, while it is understood United need £19million for Onana to avoid taking a hit when it comes to satisfying profit and sustainability rules. Tyrell Malacia, Jadon Sancho and Casemiro leaving as free agents will also create space on the wage bill.

The latter's exit has already been confirmed, with the expectation being that Anderson will come in as his replacement. Bruno Guimaraes, Sandro Tonali, Adam Wharton, Joao Gomes and Carlos Baleba are other midfielders to have been mentioned.

Anderson appears to be United's primary target, though they face stiff competition for his signature, with Manchester City also in the running as they stare down the prospect of losing Rodri within the next couple of transfer windows.

FOLLOW OUR MAN UNITED FB PAGE! Latest news and analysis via the MEN’s Manchester United Facebook page

Bolstering midfield remains United's most pressing priority regardless of who takes permanent charge, with two additions likely should Ugarte follow Casemiro out of the door.

Securing Champions League football will be absolutely critical to funding that transfer ambition. United currently occupy third place in the Premier League table and are therefore well placed to return to Europe's elite next season, with five clubs set to qualify via league position.

The international break and FA Cup quarter-finals means it will have been 24 days between the 2-2 draw at Bournemouth and United's clash with Leeds United on Monday, April 13.

Bruno Fernandes will be eyeing a fifth successive match with a goal contribution, with the 31-year-old in excellent form. Alongside recruiting a Casemiro replacement, United may soon find themselves needing to identify a long-term successor to Fernandes as well.

It has been reported that West Ham United's Mateus Fernandes is being considered, with the Portuguese midfielder set to be recommended by the United captain.

The Hammers' potential relegation from the Premier League could accelerate those plans, with Mateus potentially available at a knockdown price and unlikely to remain at the London Stadium to play Championship football.

United's return to European football will also demand a larger squad, with depth in attack and defence currently far greater than in midfield.