Journalist Laurie Whitwell has revealed that people within Manchester United are wary of Financial Fair Play rules ahead of the summer transfer window.
What have Manchester United planned for the summer?
The club's top priority is reportedly to bring in a striker, with Harry Kane and Victor Osimhen linked with big-money moves, and whilst there is uncertainty over their ownership situation, United may well look to spend heavily in the summer as they have in recent seasons.
However, even if new owners come in, an extraordinary window with plenty of huge signings seems unlikely due to FFP rules.
Whitwell has pointed to Newcastle United as an example of a club capable of increased spending that has imposed such limits, and that United could follow suit.
Speaking on the Stretford Paddock, Whitwell revealed that people within United are taking FFP seriously and United could follow in the footsteps of the Magpies.
He said: "Certainly, people at United think it's [FFP] a thing, they're the ones that are going to be signing the cheques.
"This is what Newcastle are getting into at the moment, even with PIF and Saudi Arabia backing them – ok, they've signed Alexander Isak for £60m, which is beyond what they definitely could have bought under Mike Ashley – but they're not like they've not gone and spent £300-350m in one transfer window and just thought, 'we'll get away with it'.
"According to what I'm told, Dan Ashworth is very alert to the Financial Fair Play [guidelines] that he's trying to work under, and it's the same at United, so that's why I think they will have to really look hard at sales and who they can let go and try and get good money for to then bring in other players."
What should Man United prioritise?
Given the FFP rules, it is doubtful that United will be able to sign players to cover every position they would ideally fill, but they could still afford to bring in a few top-quality signings.
A striker should be the priority given Wout Weghorst's lack of goals and Anthony Martial's lack of fitness, and one of Kane or Osimhen – who have 48 goals between them this term could transform Ten Hag's attack.
And with David de Gea's future uncertain, a new goalkeeper – perhaps one suited to Ten Hag's style which would see the goalkeeper become more involved with his passing – could be another key area to upgrade.
There have been links to Diogo Costa at Porto, but a cheaper alternative could be Brentford's David Raya, and with the Spaniard entering the final year of his contract, it could be an easier deal to do, which would also leave funds to potentially invest elsewhere.