Manchester United might have to take a hit to make a profit with biggest transfer sale

It was three, rather than two, attack-minded substitutions by Erik ten Hag that procured Manchester United's victory against Fulham.

Alejandro Garnacho crossed for Joshua Zirkzee, who prodded the ball ahead of the expertly-placed Scott McTominay.

McTominay has form for that. Cast your mind back to Casemiro's added-time equaliser at Chelsea in October 2022 and his nearest 'marker' was McTominay, directly behind him.

The Scot scored ten goals for United last season and all of them were big. Two beyond the 90th minute against Brentford, two against Chelsea, a winner against Aston Villa, FA Cup quarter and semi-final goals, the opener at Sheffield United and restoring two-goal advantages at Galatasaray and Wolves.

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That extended to the European Championship in Germany, where he became only the sixth Scotland international to register at a Euros.

A 27-year-old United-bred Premier League proven international with goal-getting nous and robust fitness is a valuable player. Only United overestimated McTominay's value last year when they knocked back West Ham United's offer of £30million. McTominay was inexplicably valued at £40m.

The sums did not add up. McTominay started only 16 games in Ten Hag's first season and had been rumbled by the United manager, who favoured midfield technicians.

The latest was Kobbie Mainoo, only Rodrygo collided into his ankle during pre-season last year and Mainoo did not represent the first team again for another four months. That reprieved McTominay.

And so one of United's biggest players last season was a player they had planned to sell. They still plan on doing so