In many ways, this summer is harder than last for Erik ten Hag at Manchester United.
There will be no £225m spent this time as the club tries to manoeuvre within Financial Fair Play regulations - unless departures can be organised. All the while, the uncertainty of the takeover process offers little clarity over what budget the manager has to play with.
It’s perhaps why United remain insistent on not overpaying for Mason Mount, a player with just 12 months left on his contract. The fact remains that a striker is the must-buy of 2023, though.
Just two players hit double figures last season and one of those was attacking midfielder Bruno Fernandes. United would have been struggling had 30-goal Marcus Rashford not enjoyed the best scoring season of his career.
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Meanwhile, United are likely to twist, rather than stick, at the other end with Ten Hag potentially after a new No.1 with David de Gea set to exit next week if a reduced-terms renewal isn’t agreed upon.
He may have won the Golden Glove but everybody knows that despite many wonderful stops, the Spaniard cost United a few results too, especially against West Ham and Sevilla. His tendencies may also cost his club a pretty penny this summer too.
A new goalkeeper, midfielder and striker may well tally close to the figure spent last year, but this will only happen if Ten Hag can agree on the exits of four players.
There are a few names that are expected to be offloaded including the likes of Eric Bailly, Alex Telles, Brandon Williams, Anthony Elanga and possibly Donny van de Beek.
However there are a number of more significant players who are crucial to move on and generate bigger fees. The first and most obvious is Harry Maguire.
No club captain wants to leave against his will but even the loyal Gareth Southgate says something has got to give should he wish to keep his England place for Euro 2024.
Throughout, Maguire has insisted he will fight for his spot at United but has at times bordered on tone deaf. By now, even he must realise that an exit would be best.
While Ten Hag must convince him of a departure, he must also convince clubs that Anthony Martial is worth the risk. The striker missed 33 games through injury last season, including the FA Cup final. He failed to see out a full 90 minutes all campaign.
Martial is out of contract next year and United risk losing all of the £36m they paid for him in 2015. Even with inflation considered, the Reds would be lucky to get half of that this summer, but an exit is nevertheless necessary to continue to build up the budget.
It could be that both he and Maguire go for around £50m. More would need to be generated to bring in all three of Ten Hag’s targets. An easy source of income comes from Dean Henderson.
His seemingly imminent switch to Nottingham Forest is currently on hold as United finalise their goalkeeper plans but his exit would generate around £20-25m. And if they do wish to bring in a new midfielder then it seems that one will have to go.
Scott McTominay or Fred are the likely candidates to be shown the door, most probably the latter. Ten Hag sees McTominay as more useful given his younger age of 26, albeit is worth more than Fred.
The 31-year-old is of interest to Fulham and it would seem a natural progression for the Brazilian to leave United after a decent season following an unstable run at Old Trafford.
The more realistic figure United could expect is somewhere in the £20m region too, once all is said and done. So it might be him that walks the plank, bar an unlikely irresistible offer for McTominay.
Not only would his exit help add to the coffers but it would make a United move more appealing for an incoming midfielder by reducing the competition. There is a fine balance between being well-stacked and overcrowded.
United could drum up £100m-plus through exits this summer, when the likes of Telles and Bailly are included. That, combined with his expected reduced starting allowance, may be enough to afford Ten Hag all three of his targets.
However, it would likely require most if not all four ‘key’ potential exitees to agree to a transfer, and not loan exits. This is why United fans should expect more sales and acquisitions this summer.
