With Champions League qualification in the bag and the prospect of a treasure trove being generated through sales, Manchester United are gearing up for one of the biggest transfer windows in the club’s recent history. A senior source at Old Trafford claims it is a “near certainty” the summer war chest will eclipse last year’s spend of £240 million, the i Paper reports – with good reason. A return to Europe’s elite competition is worth at least £80m as a base amount. However, success in the competition, as well as the revenue generated from matchdays and increased sponsorship opportunities, means it will be worth far more in reality. Similarly, a host of players – and their exorbitant contracts – are expected to leave for pastures new, further strengthening the club’s position in the market. In short, United have cash to burn and a number of key areas of the squad that need upgrading. The Peoples Person are running a ‘2026 Transfer Series’ in which each writer will pick their ‘top ten transfers’ for the summer window – and explain why each deal is important. Our first iteration came courtesy of Commander-in-Chief Red Billy; the second from Spanish football expert Alex Browne. Today is my turn – let’s dive in. Priorities on the pitch United’s most pressing priority this summer is a complete revamp in midfield, with Casemiro‘s departure set to leave an Amazon-sized hole that his South American teammate Manuel Ugarte has no hope of filling. The Uruguay international has proven an abject failure of a signing since arriving from Paris Saint-Germain for £50.7 million two years ago. If a suitable buyer can be sourced, he will join Casemiro through the exit door. This will leave the resurgent Kobbie Mainoo, fresh from a five-year contract extension and scorer of the winner against Liverpool which secured a top five finish, as the sole representative in midfield with a long-term future in M16. The club are understood to be targeting three new options to bolster this depleted unit should Ugarte be ejected out of a cannon. A budget in the region of £150 million has been suggested, with price points of £80-90m for the primary target, £40m for the second and £20m for a younger squad option. Reinforcements are also being targeted on the left-hand side, at full-back and on the wing, while a more reliable partner for Benjamin Sesko than the Netherlands international, Joshua Zirkzee, is wanted. A new No.2 to back up Senne Lammens and another centre-back round off the list of priorities this summer. The increased workload the Champions League will bring, as well as the hope of deeper runs in the domestic cups, makes depth an important consideration for a squad which has massively benefited from a relaxed schedule. However, depth for the sake of depth does not cause a team to rise; nor should it be the basis for a transfer. The best way to build your squad is to target players who relegate your existing cohort to the bench. Quality, not quantity, must be the goal for the Red Devils this summer – or risk a hellish experience next season when locking horns with Europe’s elite. With that in mind, this writer is convinced United should direct virtually their entire budget into three high-level signings, while relying on loans, free transfers or promotions to buttress the bench. However, in order to fund this lavish approach, a number of important departures must first be finalised to make room. Outgoings United will be liberated by the contracts of two of the best-paid players on the books at Old Trafford – Casemiro and Jadon Sancho – coming to an end in June. Tyrell Malacia too will leave on a free transfer. Furthermore, a number of the club’s talented young players currently out on loan will leave for minor transfer fees – but their status as academy graduates ensures their sales count as ‘pure profit’ from a PSR perspective. Both of these scenarios will significantly bolster the budget, even without big-money offers being involved. However, there remain seven first-team players who must be sold to help elevate the team to the next level. 1. Andre Onana If ever there was a footballer who demonstrated the issue with translating theory into practice, it is the Cameroonian goalkeeper, currently out on loan at Turkish side Trabzonspor. Captured from Inter Milan for £47.2m in 2023, Onana arrived with the reputation of one of Europe’s best shot-stoppers with elite ball-playing abilities. But instead of a sweeper ‘keeper, he resembled more of a sleeper agent for the opposition, committing a series of calamitous errors across his two years as No. 1. Trabzonspor are understood to be keen to turn the 30-year-old’s loan into a permanent deal, though the Super Lig side may struggle to meet United’s asking price. There is also interest from Serie A, but his wages – which will increase with United’s return to the Champions League – will prove prohibitive. Regardless, the expectation is Onana will leave, even if he harbours forlorn hopes of still salvaging a career in Manchester. This sale will be as important for the fanbase’s mental health as it is the club’s bank balance. 2. Altay Bayindir The ‘Dumb’ to Onana’s ‘Dumber’ in the two-man comedy show between the sticks for United over the past few years, Bayindir cannot be allowed to remain past the summer. The Türkiye international has proven a disaster when entrusted to start, with the arrival of Senne Lammens having made both him and Onana obsolete. A return to his homeland is on the cards, with reports suggesting an agreement is in place with Besiktas. This will leave United without a back-up to Lammens, but Radek Vitek has enjoyed a superb season on loan at Bristol City, or a bargain basement option like Carrington graduate Sam Johnstone could be signed. Either would be a major improvement on Bayindir. 3. Harry Amass An unfortunate casualty this writer would prefer not to see sacrificed, Amass’s sale this summer is a necessary evil. The 19-year-old full-back has Luke Shaw and Patrick Dorgu ahead of him in the queue, while there are question marks over his physicality at the top level. The former Watford starlet has an absolute wand of a left foot and is a joy to watch with the ball at his feet. An impressive loan spell in the Championship with Sheffield Wednesday this season proved he belongs in the Premier League. But United will be better served by the PSR boost his exit will bring than another loan. A buy-back option or a sell-on clause must be included, however, as Amass’s future is a bright one. 4. Manuel Ugarte The worst signing of the INEOS era. A defensive enforcer who lacks the defensive capabilities to enforce. A heat-seeking missile for the ball that offers zero threat or incisiveness once he regains it. The Montevideo native is simply not cut out for Premier League football, despite being one of the club’s most expensive midfield signings ever. Man United’s signings under INEOS – Ratings SigningsRating / 10 Leny Yoro9 Joshua Zirkzee4 Matthijs de Ligt8 Noussair Mazraoui8.5 Manuel Ugarte2 Ayden Heaven8 Patrick Dorgu5 Matheus Cunha8 Bryan Mbeumo9 Benjamin Sesko7 Senne Lammens10 Turkish champions Galatasaray are understood to be interested, while clubs in Serie A – a slower league where his lack of speed, strength and stamina will be less exposed – are also keeping tabs. The biggest indictment against Ugarte is United would not even have to spend a penny to replace him. A youngster like Toby Collyer, who has spent this season on loan at two different Championship sides, would offer as much, if not more, than the 25-year-old Uruguayan at a fraction of the cost. Alternatively, experienced operators like Bayern Munich’s Leon Goretzka or Tottenham Hotspur’s Yves Bissouma will both be available on free transfers. Either would be a radical improvement on Ugarte. 5. Marcus Rashford Currently on loan at FC Barcelona, who clinched LaLiga’s title thanks to Rashford’s free-kick in the 2-0 win over Real Madrid last night, he is the most important sale on the list, for three reasons. Firstly, even in his absence, the 28-year-old forward remains the best-paid player at the club, with a contract worth in excess of £325,000 a week once the Champions League bonus is factored in. Removing this from the wage bill permanently is essential. Secondly, Rashford only has eyes for Barcelona. A fact the Spanish giant is keen to utilise in negotiations over extending his stay in Catalonia, either by lowering the pre-agreed £26m buy-option or by striking another loan deal. If United can convince their counterparts at Camp Nou to follow through on the current terms, it will be a massive win. This is because of the third reason: Rashford is an academy player, meaning his sale – even if at a price as low as £26m – will be a major boost to United’s summer budget. Neither the club nor the player want him to return once his loan with Barcelona expires; it is vital an agreement is struck before then. 6. Rasmus Hojlund A similar case to Rashford in terms of a forward on a season-long loan at a European heavyweight with a buy-clause in the deal. However, Napoli have already communicated their intention to exercise the £38m option to sign Hojlund permanently after the 22-year-old Dane has enjoyed a solid season on his return to Italy. With three years having passed since his £72m arrival from Atalanta, the deal will count as a positive on the balance sheet for United, further boosting the funds available. 7. Joshua Zirkzee A false nine in the purest sense of the word, Zirkzee is not clinical enough to play as the main striker nor creative enough to be a second striker. In truth, he is not good enough to even be an option off the bench in Sesko’s stead, as his abject performance in Saturday’s stalemate with Sunderland proved. A number of Italy’s top clubs are vying for his services this summer – an option United should accept if an offer presents itself. It will not be a struggle to replace a non-existent attacking entity. Both Bryan Mbeumo and Matheus Cunha are capable of playing through the middle, while big-name forwards like Robert Lewandowski and Dusan Vlahovic will be free agents this summer. A cheap deal could even be pursued to bring Danny Welbeck back to the Theatre of Dreams, or a promotion to the first team for red-hot Danish starlet Chido Obi. Any of these options would be better than the sinking Dutchman. Incomings With the maxim of quality, not quantity, guiding recruitment this summer, I will lay out the case for the three leading targets to be signed, as well as three alternatives who may prove more obtainable. 1. Elliot Anderson Signing the Nottingham Forest talisman is the most important piece of business United can perform this summer, not least because it would strike a deadly blow to their bitter rivals in the blue half of Manchester. Anderson is one of the few players in Europe who can capably take the reins from Casemiro in midfield not already plying his trade for a top club. Possessing a potent pairing of physical and technical qualities, the Whitley Bay native is a complete package midfielder. He will play a pivotal role for England at the World Cup, with Three Lions boss Thomas Tuchel describing him as an “elite footballer”. Furthermore, he only turned 23 in November and is understood to have become a leader in Forest’s dressing room in an incredibly turbulent campaign at the City Ground. In short, Anderson ticks every conceivable box for INEOS in the most pressing position for United to fill this summer. Forest are expected to demand in excess of £100m for their prized asset, a price which is said to have given both United and City – the two frontrunners – pause for concern. It shouldn’t. United must sign Anderson, even if it necessitates a club-record fee to do so. The midfield is the heartbeat of a football team – and without a standout successor to Casemiro, the Red Devils will flatline. Alternative: Mateus Fernandes – West Ham’s box-to-box dynamo has emerged as one of the Premier League’s hottest prospects, despite the Hammers being embroiled in a relegation dogfight. If, as expected, they finish in the bottom three, the 21-year-old Portugal international may be available at a cheaper price, offering United a much more affordable alternative to Anderson. 2. Bruno Guimaraes The second part of the two-pronged approach to fixing the stalling engine room: capture the best Brazilian midfielder in the Premier League to replace your best Brazilian midfielder. There are a host of issues United will be forced to contend with once Casemiro leaves. And while Anderson will solve many of them, he will not address the experience and goal-scoring threat that will depart with the former Real Madrid superstar. Guimaraes – Newcastle’s talismanic captain and Brazil international – has thrived at the highest levels of club and international football. Across the last three years at St James’ Park, he has returned 21 goals and 20 assists in the Premier League. He is capable of thriving across all phases of midfield, having played as a No.6, No.8 and No.10 for the Magpies. While his partner in crime, Sandro Tonali, is drawing attention from England’s elite – including United – Guimaraes is the real star of the show on Tyneside. The obvious box he does not tick for INEOS is age, with a 29th birthday fast approaching in November. But if Anderson (23) is added to a midfield unit containing Mainoo (21) and Collyer (22), a seasoned veteran is exactly what the doctor ordered. The club’s hierarchy must eschew their well-intentioned policy of targeting players with their prime years ahead of them because Guimaraes is the exception which helps prove the rule. Anderson and Mainoo will have better United careers with a wily leader like the Brazilian guiding them. A price tag of around £60m has been suggested, which may even drop if the Red Devils look to leverage Newcastle’s terrible campaign to lure Guimaraes to Old Trafford. A trio containing him, Anderson and Mainoo would be one of, if not the best in the Premier League, with only PSG and Barcelona able to claim superiority in midfield elsewhere on the continent. Alternative: Aurelien Tchouameni – The Real Madrid superstar offers similar strengths to Guimaraes, though is a much more defensively-minded midfielder. The Frenchman would cost more than the Brazilian, but may be more readily available after recent controversies at the Santiago Bernabeu. 3. Yan Diomande A €100m (£86m) outlay on a 19-year-old winger with less than 18 months of top-flight experience may sound like an insane decision, but Diomande will be worth every penny. The Ivory Coast international has exploded onto the scene in Germany this season, capturing the attention of virtually every top club in Europe. The fact that Arsenal, Liverpool, Manchester City and United are joined by Barcelona, Bayern Munich and PSG in their admiration of the RB Leipzig starlet tells its own tale; his underlying attacking statistics – which place him just below superstars like Lamine Yamal and Michael Olise – tell another of the next outstanding winger in world football. Combining dizzying dribbling with electric speed, Diomande is a nightmare for opposition full-backs to defend. The fact that he is as comfortable on the right as he is the left, possessing that rare ambipedal quality reserved for elite wingers, just heightens his threat. United need a more natural left-winger to balance their squad and take their forward line to the next level. Dorgu is a solid option in big games, but must be used as a left-back next season, while Cunha does his best work more centrally. One inside source has opined for the need for an “Amad on the left”; his Ivorian compatriot is exactly that – and then some. A youthful blend of Diomande and Amad stationed either side of Sesko, alongside the experienced triumvirate of Cunha, Mbeumo and Bruno Fernandes, is the perfect concoction for a terrifying forward line that will send chills down the backs of backlines elsewhere in England. Yes, it is a huge fee for a youngster from the Bundesliga. No, he is not Jadon Sancho. This writer considers Diomande the best player under the age of 21 not already at an elite club; his CV is simply playing catch-up to his quality. Alternative: Iliman Ndiaye – If competition for Diomande proves too fierce, or INEOS insist on sticking to their Premier League-proven mantra, Everton’s magician is an excellent option. While his goal returns do not scream ‘must-buy’, any forward that plays under David Moyes must overcome their own manager as much as the opposition defence. Ndiaye’s skill borders on the sublime, while his industry off the ball and positional versatility are other major attractions. Final Thoughts It would take the entire summer war chest to fund the capture of these three signings; but quality is neither cheap nor plentiful. Each target offers both an upgrade on the existing option at Old Trafford, as well as a unique profile the team desperately needs. If the club are intent on bolstering the bench as much as strengthening the starting eleven, a double dip in the free agency market to sign Goretzka and Lewandowski would radically transform United’s squad, even if the pair’s ages would give the hierarchy a heart attack. And while that experienced duo is an avenue INEOS will not explore, they must pull out every conceivable measure to ensure United are at the front of the queue for Anderson, Diomande and Guimaraes. That trident will transform the Red Devils into title contention next season. Featured image Carl Recine via Getty Images The Peoples Person has been one of the world’s leading Man United news sites for over a decade. Follow us on Bluesky: @peoplesperson.bsky.social