It's hard to see Manchester United £100m dream transfer becoming a reality

Manchester United will get a good look at one of their dream summer signings when they take on Brentford tomorrow night.

The Ineos Group will target a new attacker in the summer window and there are few better candidates for the role than Brentford star Ivan Toney. He already has four goals in 10 appearances since he returned from his gambling ban earlier this year and netted his first senior England goal in midweek.

Brentford will most likely look to cash-in on Toney while his stock is so high this summer and the forward will be looking for a new challenge to match his increased reputation in the game.

The only issue is, where does he really go. United are understood to be one of the teams who admire Toney but they missed the opportunity to sign him for a cheaper price when he was serving his eight-month ban.It has been suggested that Brentford could command as much as £100 million for their talisman this summer, a figure that will only likely go down if they were to be relegated from the Premier League. There has been a suggestion that a fee around the £60m or £70m mark could be enough, with add-ons on top of it, but even that seems too much for a United side who are only in the market for a back-up option.

While the club would like to have more credible support for Rasmus Hojlund in attack, it would be hard to justify such a fee on a forward when they are also in the market for at least one centre-back, a defensive midfielder and a full-back. United's finances are expected to tight once again this summer, with the club targeting a record number of player sales in order to comply with financial regulations as well as to bolster their transfer budget.

The other interesting aspect to consider is what it would mean for Hojlund's own development. After a tricky start to life at his new club, the Danish forward has been in irresistible form over the last few months and has benefitted from the faith shown in him by Erik ten Hag during his lowest moments.

There will certainly come a time when the 21-year-old needs to be properly challenged and to fight for his starting place in the side, though, this summer, it could come a little too soon given he is still finding his feet at his new club. United would perhaps be best advised to target someone more in the mould of Edinson Cavani or Zlatan Ibrahimovic who could come in and support him without an expectation of starting every match, or they could even look to sign another highly-rated youngster as Man City did with both Erling Haaland and Julian Alvarez.

With priorities lying elsewhere and a talented striker already at the club, it's hard to see the Toney dream becoming a reality just yet.