Erik ten Hag will consider selling four first-team Manchester United players this summer after he was warned that he will need to raise cash through player sales in order to fund moves for players like Harry Kane and Jude Bellingham.
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The Red Devils spent £220m last summer, which was £100m more than the club had allocated to the manager when he was appointed in April.
Part of that was down to the fact that United started their campaign badly but the board also accepted there would need to be a major turnover of players after the exits of Paul Pogba, Matic, Edinson Cavani, Jesse Lingard, Juan Mata and Lee Grant.
But, with Uefa’s new Financial Sustainability rules set to kick in next season – which limit teams to spending a certain percentage of their revenue – they have little headroom to make big signings.
But qualifying for the Champions League would ensure bigger revenues over the next 18 months, meaning United could spend more.
But Ten Hag is targeting the likes of Tottenham striker Kane and Dortmund midfielder Bellingham, which would cost the club up to £250m.
That would be too high an outlay, even with new owners taking over from the Glazers. The Telegraph claims Harry Maguire, Wan-Bissaka, Fred and van de Beek could all be sold in order to raise funds.
That quartet could fetch them around £100m in the market, which would offset Ten Hag’s desire to sign a top striker and a new midfielder.
Maguire has fallen out of favour this season, while Wan-Bissaka is currently behind Diogo Dalot in the pecking order.
Van de Beek is set for a long spell on the sidelines with a knee injury but has not been impressive since his move to the club, while Fred is fourth choice midfielder.
Though Ten Hag’s side are within four points off champions Manchester City, the club’s main goal this season is to finish in the top four.