Erik ten Hag is expected to push forward with his transfer demands for this summer, despite FFP playing its role in limiting his transfer budget for the summer window.
The Dutchman wants to sign a new goalkeeper, midfielder and striker for Manchester United, with a number of names being linked to Old Trafford. The United boss enjoyed a good first season with the club, but will now be looking to progress with improvements ahead of a return to the Champions League next season.
A goalkeeper has emerged as a main priority, with David de Gea's contract set to expire, leaving United short of options following the departure of Jack Butland. However, a midfielder and striker are both believed to be priorities, with the likes of Mason Mount and Harry Kane both continuing to be linked with a move to Old Trafford.
ESPN report that United's manager will push forwards with his transfer priorities, with news of an impending takeover yet to progress following the end of the season. This is not thought to be the factor limiting transfer spend, however, with FFP imposing a likely £120 million budget upon United's summer business.
This means that a £50m move for Andre Onana would represent a considerable outlay bearing in mind the current budget. This could be combined with a reported £55 million deal to sign Mason Mount, with an offer believed to still be 'on the table' for the Chelsea midfielder, despite three rejected bids so far.
This would leave United with under £20 million to sign a striker, but they may be able to offload talent in order to achieve their wishes. The likes of Harry Maguire, Fred and Scott McTominay are all thought to be in line for an exit, but they would have to recoup in the region of £80 million in order to secure enough funds to sign Harry Kane in addition to Mount and Onana.
This could lead to other targets being pursued, with Atalanta's Rasmus Hojlund believed to be in the running to join, with Juventus' Dusan Vlahovic also having been mentioned in reports along with Tammy Abraham and Goncalo Ramos
The likelihood at the moment appears to be that a striker of a lower calibre than Kane will be pursued, with the England captain also drawing interest from Real Madrid and Bayern Munich. However, ten Hag remains bullish in his approach, with the pursuit of suitable targets top of his agenda.
When asked whether United were planning for a summer of spending towards the end of last season, ten Hag said: "Yeah, that's what I'm doing and that's our job.
"This season that has to be our energy and the focus, but of course we are also planning for the future, for next season and that's what we have to do. And that is also talking with your scouting department, recruitment responsibilities, and talking with players of course."