Manchester United must make 21 transfers to hand Ruben Amorim his dream squad for next season

January is not the time for a squad rebuild, meaning any hopes Manchester United supporters might have of Ruben Amorim's squad being redeveloped this month are fanciful.

Furthermore, United do not have a budget available to them for the mid-season window, meaning any hopes Amorim has of adding any new faces to his squad rest solely on outgoings.

In the opinion of many, United could do with a left wing-back and a striker at the very least this month to help them stave off the increasing threat of relegation. The Reds are currently 14th in the Premier League table, seven points above the drop zone.

Whether United are preparing for life in the Premier League or the Championship next season, this forthcoming summer needs to mark one of the biggest rebuilding jobs in the club's history. The current squad is awash with players that need moving on.

On the presumption United will avoid the unthinkable and stay in retain their Premier League status, MEN Sport has analysed all of the necessary changes the club should attempt to make during the off-season, looking at who should be offloaded and which positions will need strengthening.

United's senior goalkeeping department currently consists of Andre Onana, Altay Bayindir and Tom Heaton. Onana is the club's No.1 and he is supported by the aforementioned duo.

As reported by the Manchester Evening News on New Year's Day, United boss Amorim wants to sign a new goalkeeper this year to challenge Onana for a place in the first XI. Bayindir is not considered as credible competition and Heaton will turn 39 in April.

United, this summer, should release Heaton when his contract expires and attempt to offload Bayindir on a permanent basis. They should then strive to fill those two vacated