£36m loss, two signings and four sales - Man United's perfect transfer window for attack rebuild

With less than a month of the campaign remaining, a lot of the focus is already switching to the summer transfer window for Manchester United.

As reported by the Manchester Evening News, United are open to selling all but four members of their first-team squad, with only Andre Onana, Kobbie Mainoo, Alejandro Garnacho and Rasmus Hojlund expected to be untouchable. To say a summer of change is in the offing is an understatement.

Following Sir Jim Ratcliffe's minority investment in February, the Ineos chief is not prepared to waste time in a bid to take United back to the top step of English football. However, his plan is already on the back foot as a result of the club failing to qualify for the Champions League for next season.

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Europe's premier club competition brings huge financial perks. However, the best United can now hope for is participation in the Europa League.

It puts more pressure on United to generate income through player sales, although there could soon be a limit on what they can reinvest in the squad because of a proposed spending cap being voted for by the majority of Premier League clubs. United voted against the introduction of said cap and it will limit what Ratcliffe can spend on new signings.

It means United will have to be even more strategic in their planning. Several areas within the squad need addressing this summer and the additions of a centre-back, a central midfielder and a forward have been prioritised.

In addition to those three priorities, United, in an ideal world, need to add fresh blood elsewhere to strengthen the squad, both in terms of the starting