Erik ten Hag wants at least two significant signings in the summer to maintain Manchester United's momentum next season.
The power brokers at United have prioritised a new goalscorer and Ten Hag is also pushing for a midfield reinforcement. United could also recruit a centre-back to bolster their defence if captain Harry Maguire leaves.
The Manchester Evening News revealed in January United have compiled a list of players they are prepared to sell and figures at the club are planning for more outgoings than incomings ahead of next season.