Striker decision, £120million need and fond farewell

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Manchester United have already been busy in the summer transfer window and their proactive start to deals is helping return some optimism to Old Trafford after a dismal season.

United finished on a high with a final day win against Aston Villa but they ended the campaign in 15th in the Premier League and a Europa League final defeat to Tottenham in Bilbao denied them entry into Europe.

But they have shown they mean business at the start of the summer, concluding a £62.5million deal for Wolves playmaker Matheus Cunha and stepping up efforts to sign Brentford attacker Bryan Mbeumo.

There is plenty more to do to give Ruben Amorim the squad he wants by the start of the season, however. We have taken a look at the state of play in the window for United and what comes next.

Seal Mbeumo deal

The first priority is the obvious one, and that is to get a deal for Mbeumo over the line. United have made an opening bid of £45million plus £10million in add-ons and while that falls short of the Bees' asking price, talks are continuing.

Brentford want a similar fee to the Cunha transfer and United are likely to have to raise that offer to seal a deal for the 25-year-old. But he has made it clear he wants to move to Old Trafford and that is one transfer that should get wrapped up from here.

Make striker call

Once Mbeumo is signed, United will need to assess whether they push for a striker and what sort of budget is available, having missed out on £30million Liam Delap, who opted to sign for Chelsea instead.

Cunha and Mbeumo can both play as strikers, although they have been used elsewhere more regularly by their current clubs. Amorim also has Rasmus Hojlund and Joshua Zirkzee available, although there is interest from Inter in Hojlund.

Signing an out-and-out No. 9 might now depend on sales. Viktor Gyokeres is still being linked with a reunion with Amorim, despite United missing out on Champions League football, but that deal will cost twice the fee that took Delap to Stamford Bridge.

Assess other positions

Deciding on whether to sign a striker will form part of a wider discussion around what other positions need strengthening. There is certainly an argument that United need another physical deep-lying midfielder.

There could be some changes in the goalkeeping department, with Andre Onana linked with the Saudi Pro League and Altay Bayindir keen to be a No. 1 elsewhere.

Amorim could also push for an upgrade and increased competition at wing-back. Having signed Patrick Dorgu to play on the left in January, he could seek reinforcements on the right.

Sell four forwards

Sales will form a key part of this window and the obvious starting position is the four forwards who have no future at the club. Antony, Jadon Sancho and Marcus Rashford will all return from loan spells and now look to be sold on a permanent basis.

Then there is Alejandro Garnacho, who won't be short of interest and has been told he has no future at the club by Amorim. That quartet could feasibly fetch the £120million that will go on Cunha and Mbeumo

Beyond that, a buyer will be sought for Tyrell Malacia after an underwhelming loan spell at PSV. That interest in Hojlund would be considered if it is firmed up after a disappointing two seasons at the club, and more fringe players could go as Amorim looks to trim his squad for a campaign without European football.

Casemiro decision

The failure to qualify for Europe arguably makes Casemiro's role in the squad redundant. The five-times Champions League winner had become something of a Europa League specialist in the run to the final, but couldn't help get his side over the line in Bilbao.

His Premier League performances have improved as well, but he is still exposed in some games and turns 34 in February. His place in Amorim's strongest XI looks far from assured.

He is also one of the club's highest earners and shedding his £300,000-a-week wages will free up considerable headroom this summer. His form in the second half of last season might have alerted clubs that he can still perform and could increase United's chances of selling during this window.

Casemiro has become a fan favourite at Old Trafford, but he could well leave.

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