Man United already have £25m windfall to help secure Ruben Amorim's dream first signing

The January transfer window is just around the corner and, yet, the excitement for potential new faces arriving at Manchester United is not quite there.

Ineos' new head coach appointment - Ruben Amorim - would undoubtedly want to make several fresh signings to fit his 3-4-3 system but the reality of this winter is that signings will be tough to make. Firstly, the Financial Fair Play (FFP) rules implemented by the Premier League mean United need to be careful not to overspend in January - after investing heavily this summer.

Secondly, if there are funds available, it's often difficult to bring squad-changing players to the club in January. Plus, Amorim has already rejected the idea of swooping in for Sporting CP's star players this winter.

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Therefore, to bring in some dream signings for Amorim, United would probably need to wait until next summer. At the top of the Portuguese's wish-list will likely be Viktor Gyokeres.

The Sporting CP striker has been in brilliant form since arriving in Lisbon. He has a whopping 66 goals, in 68 outings, for the club and with United needing a proven centre-forward, an approach makes sense.

As always, the sticking point will be money with potentially as much as between £60-80million needed to lure him away from Portugal. Fortunately, a guaranteed £25million has already been secured to reinvest.

United and Chelsea have agreed that fee for Jadon Sancho with the London club obligated to buy the forward at the end of this season. Such funds will be crucial for United - if they are going to make another big-money signing next summer - and eases the