£60m striker bid, monster sale and Matt Hargreaves' role - Man United transfer state of play

The season hasn't finished but the transfer business is already in full swing for Manchester United. With a sizeable squad revamp on the cards, there needs to be early activity.

A fresh football structure at Old Trafford has been put in place by Sir Jim Ratcliffe and Ineos since they took control of football operations. Sir Dave Brailsford is involved in some of the transfer discussions, while United wait for incoming chief executive Omar Berrada and potentially a new sporting director in Dan Ashworth. And new technical director Jason Wilcox, along with head of transfer negotiations Matt Hargreaves, are playing an active role.

The volume of activity this summer could be unprecedented. Complicated slightly by the uncertainty surrounding who will be in the manager's job by the time the season starts, nevertheless the recruitment team is already hard at work looking to rebuild an under-performing squad.

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With that in mind, here is a rundown of what positions United plan to try and strengthen this summer, who has already been linked with filling them, who could leave and what might actually happen.

The Manchester Evening News reported back in the autumn that United had already drawn up plans for the summer window. Despite the disappointing season and a new football structure in place, those plans haven't differed much from September.

There are three key positions United wish to strengthen as a priority: central defence, central midfield and attack. They want players for these positions who will walk straight into the starting XI, with any other additions dependent on outgoings.

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