Man United transfer state of play as 4 targets emerge and duo offer £120m FFP boost

Despite still being in the conversations to win the FA Cup and secure Champions League qualification for next season, a lot of attention is already switching to the summer transfer window at Old Trafford.

Following the arrival of Sir Jim Ratcliffe, Manchester United will be embarking on a new journey come the summer that is hoped will lead to happier and more successful times. Vowing to knock Manchester City and Liverpool "off their perch" within three years, the Ineos chief has grand ambitions to make United great again.

He has wasted little time in trying to make a positive impact, swooping for Omar Berrada, who has been installed as the club's new chief executive, from Manchester City. He also wants to appoint Dan Ashworth as the club's inaugural sporting director.

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Though Ratcliffe has suggested off-field appointments will initially take priority over player recruitment, there is no denying that this forthcoming summer's transfer window is a vitally important one in United's history. Big changes need to be made to the landscape of the squad, in terms of both incomings and outgoings, regardless of who the manager is.

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.

United, as reported by the Manchester Evening News at the time, drew up plans for the summer window as far back as September. It is understood they have identified four positions they wish to strengthen as a priority: full-back, centre-back, central-midfield and attack.

There is a