The £92 million Manchester United sales already in the pipeline to fund Liam Delap and Matheus Cunha transfers

Man Utd will look to sign two Premier League-proven players in their squad overhaul under Ruben Amorim.

The maths is rather straightforward for Manchester United this summer. They have two top transfer targets and already know exactly how much they should cost. It all sounds a bit too simple for a club who have got things wrong so often in recent years.

Ruben Amorim has prioritised the addition of both a striker and an attacking midfielder this summer, with Ipswich starlet Liam Delap and Wolves talisman Matheus Cunha the preferred target in their respective positions. They are both impressive talents who, crucially, are already proven in the Premier League and should have fewer problems settling at their new club.

They also have release clauses. Delap will be available for just £30 million when Ipswich are relegated from the Premier League, and Cunha insisted on a £62.5 million release clause when he signed a new Wolves deal earlier in the year. Of course, United might have to pay over the release clause, as they did with Joshua Zirkzee last summer, but in simple terms, £92.5m could get them their top two transfer targets. They just need to raise.

The three sales Manchester United need

Manchester United could see their finances significantly boosted if they win the Europa League and qualify for the Champions League, but they have initially budgeted for next season with the expectation they won't be in European competition. If that is the case, United will need key player sales this summer to raise their transfer funds and ensure they can still comply with PSR and FFP regulations. Thankfully for them, there are three obvious players to sell, even if they don't manage to shift them all.

Marcus Rashford does not have a future at his boyhood club and will be available for a full transfer if Aston Villa do not exercise their option to buy him for £40 million. Even if they don't, Rashford is not short of interest, and United could lower the fee, given that any money received would be classified as pure profit from a financial perspective.

It is a similar situation for Jadon Sancho, whom Chelsea have an obligation to buy for between £20 million and £25 million this summer. They will have to pay a £5 million penalty if they back out of the deal now, but United should be able to get a similar amount if they choose to sell him to another club.

Then there is Antony. The Brazilian has rejuvenated his career on loan at Real Betis, but it still seems unlikely any club will pay the £32.5 million figure United would need to avoid a PSR loss on his sale. It means he could be loaned out again next season, in a deal that would likely include a loan fee as well as the obligation to make it a permanent move in a year's time.

If you add into the mix the possible sale of Casemiro and the money saved when Victor Lindelof, Christian Eriksen, Jonny Evans, and Tom Heaton all leave the club as free agents, it does not seem farfetched that United could sign their top two transfer targets and still have money left to spend elsewhere.

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