Manchester United might have to break transfer rule to sign Rasmus Hojlund

If Manchester United asked for a breakdown of Atalanta's eye-watering €100million valuation of Rasmus Hojlund they would probably find two taxes baked into that fee. Old Trafford officials have long suspected there is a 'United tax' added on to values when they enquire about players, but on this occasion, there is a striker tax in there as well.

In a market that is lacking enough high-quality No. 9s, United are one of several elite teams desperate to sign a striker. The clubs in possession of those potentially on the market know they can put sky-high asking prices on players at the moment and bide their time, which is what Atalanta are doing with Hojlund.

Then there is the issue of the United tax, most easily illustrated by being quoted £28million for a player last summer when the bids in for him so far were at £15million. There is a combination of issues at play here, including the idea of United's vast wealth through their commercial revenue, but also the fact they have been a soft touch in the market in recent years.

That is beginning to change. John Murtough drove a hard deal with Chelsea for Mason Mount, eventually reaching a compromise of £55million, which was £15million less than the initial asking price and the same amount above the opening bid. Murtough held his nerve to sign the midfielder and United did briefly move away from Mount, showing Chelsea they wouldn't be fleeced.

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They wanted a compromise in that deal and that word is rapidly becoming key to the club's transfer window. United sources have used the same phrase in discussions with Inter over goalkeeper Andre Onana. The need for a new No. 1 has been laid bare