How Man United still make clever profit on Aaron Wan-Bissaka sale despite £35m transfer hole

Manchester United defender Aaron Wan-Bissaka is closing in on a move to West Ham United with various reports insisting the right-back is in London to complete his medical tests.

Wan-Bissaka was earmarked as one of many players available for transfer this summer as part of the overhaul at Old Trafford. A number of clubs have shown interest in his services but West Ham are all-but certain to land him.

He joins Julen Lopetegui's side as competition to 31-year-old Vladimir Coufal. His move to London has been the golden ticket for United to bring Noussair Mazraoui to the club after a brief hold-up in the transfer.

READ MORE: Noussair Mazraoui can grab dream Man United shirt number after £17m transfer agreement

READ MORE: Manchester United identify dream £50m striker transfer target as player medical scheduled

The overall package of Wan-Bissaka's move to West Ham is understood to be worth £15million. That figure is drastically lower than the £50m that United paid Crystal Palace for him in 2019, though United are set to register a profit on the accounting sheets when it comes to the 26-year-old.

According to football finance expert Kieran Maguire, the deal will see the club make a profit on the player due to amortisation. Wan-Bissaka signed a five-year contract when he moved before the club activated the option to extend his stay by a further year to 2025.

Because of how amortisation works, which sees clubs pay transfer fees over the length of player's contract, Wan-Bissaka's value on the club books is currently around £5m. Should West Ham pay £15m, United will register an accounting profit of £10m - giving them a welcome boost when it comes to complying with the Premier League's Profit and Sustainability rules.

Get