Manchester United enter this summer’s transfer window as a far more attractive proposition to potential new signings than they were this time last year.A return to the Champions League next season, after an impressive third-place Premier League finish under newly appointed head coach Michael Carrick, has put the Old Trafford club on an upward trajectory once more.Yet last summer, even after a miserable 15th-place finish and without European football to offer, United saw off competition from Premier League rivals to sign players such as Bryan Mbeumo and Benjamin Sesko, and committed to a hefty £235million ($316m at current exchange rates) spend.And with the Old Trafford hierarchy targeting a Premier League title by 2028 as part of ‘Project 150’, tying in with United’s 150th anniversary, the rebuilding process initiated when minority owner Sir Jim Ratcliffe assumed sporting control two years ago must continue apace.The information found within this article has been gathered according to The Athletic’s sourcing guidelines. Sources with knowledge of transfer dealings, who asked to be kept anonymous to protect relationships, have been spoken to before offering the clubs involved the opportunity to comment.Who will make key decisions this window?Jason Wilcox, United’s director of football, is the most senior figure within the football department and bears ultimate responsibility for recruitment, although chief executive Omar Berrada is also known to work across sporting as well as commercial matters.Jason Wilcox makes most of the major recruitment decisions (Photo: Justin Setterfield/Getty Images)Christopher Vivell, director of recruitment, effectively heads up United’s scouting operations. The former Chelsea technical director is a key point of contact for agents and an influential voice when identifying targets. He played a key role in the pursuit and signing of Sesko from RB Leipzig last summer.Reporting into Vivell is Kyle Macaulay, United’s new head of senior scouting, who has become a proactive presence since starting work during the second half of the season. Formal talks with players, their representatives and rival clubs are typically led by director of negotiations Matt Hargreaves.What positions will they be looking at in the summer window?United’s priority heading into this summer window is midfield, having decided against addressing the position last year and instead focusing much of their spending on their forward line.Since then, Bruno Fernandes has been redeployed to his natural No 10 role, Casemiro’s exit has been confirmed and Manuel Ugarte’s future has come into question, all of which risks leaving Kobbie Mainoo as the squad’s only senior, recognised central midfielder. Two, perhaps even three midfield reinforcements are necessary.Greater depth is required down the left-hand side of Carrick’s squad, too. Patrick Dorgu has typically been used further up the pitch by Carrick and should that persist, another left-back could be added, despite Luke Shaw defying the odds to start all of United’s 38 Premier League games this season.United could also look to reinforce up top by signing a more experienced centre-forward to provide cover and competition for Sesko.What is the manager’s priority?Carrick has been involved in recruitment meetings, even having an input in discussions about plans for next season before he was named the club’s new permanent manager last month.The former United midfielder has earned a reputation for not giving much away in his dealings with the media, but even he has acknowledged the importance of this summer’s window and replacing the outgoing Casemiro.Casemiro will be tough to replace (Photo: Alex Livesey/Getty Images)Despite Casemiro’s resurgence in popularity this season, United are still arguably trying to replace Carrick himself, having not adequately answered questions about their midfield since the 44-year-old’s retirement in 2018.Finding the right partner for Mainoo, who has become a mainstay again under Carrick, will be vital to realising the coach’s vision.Are there any specific players they are targeting?With midfield the clear priority, United are in advanced talks with Atalanta over Ederson.The 26-year-old Brazilian has long been tracked by Old Trafford’s recruitment department and appeals in part because of his contract expiring in 2027, which has brought down Atalanta’s asking price.Mateus Fernandes is another player of interest, with United having held talks over a potential fee and wages. West Ham United have little choice but to sell the 21-year-old following their relegation from the Premier League.Alex Scott is also a potential target. The 22-year-old is in talks with Bournemouth over a new contract, with his deal set to run until 2028. As things stand, an extension is seen as unlikely. United have made inquiries as to the cost of a deal.Alex Scott is in talks with Bournemouth (Eddie Keogh/Getty Images)Manchester United like Hayden Hackney, who played under Carrick at Middlesbrough, but he is lower on their list of targets and a move to Old Trafford is not anticipated at present. The Athletic’s David Ornstein is reporting this morning that as it stands the midfielder’s preference this summer is to join Everton.Newcastle United’s Lewis Hall is among the options being considered at left-back, raising the prospect of a move for a player whose path crossed with Vivell’s at Chelsea.Newcastle are not looking to sell the 21-year-old, but they are expected to significantly reshape their squad this summer. While Hall has established himself under Eddie Howe, he has not always been in favour since joining in 2023, initially on loan.Although Anthony Gordon’s €80million (£69.3m; $93.2m) move to Barcelona means Newcastle are not necessarily prioritising sales, they may consider further player exits to help fund incomings. Any deal for Hall could be worth north of £50m.Sandro Tonali also has admirers at Old Trafford, although an asking price closer to £100million would likely prove prohibitive.Who will they be looking to sell?The prospect of Marcus Rashford being reintegrated and restarting his Old Trafford career still appears slim, despite Gordon’s Barca signing casting doubt over whether Camp Nou officials will trigger a €30million option to buy the 28-year-old permanently before their June 15 deadline.Andre Onana has also spent the past season out on loan at Trabzonspor in the Turkish Super Lig and is unlikely to be part of Carrick’s squad next term, despite his contract running until 2028.Ugarte and Joshua Zirkzee attracted interest from European clubs during the January window and, despite ultimately staying put, could leave only two summers after arriving.Altay Bayindir’s future as United’s second-choice goalkeeper is also uncertain, with Radek Vitek returning after an impressive loan spell at Bristol City.Casemiro and Tyrell Malacia’s departures have already been confirmed. Jadon Sancho is expected to leave as a free agent when his contract expires at the end of the month, following his season-long loan at Aston Villa.Will anyone be earmarked for a loan away?At first-team level, United have typically used the loan market to move players with substantial salaries on the fringes of the squad off their books.Rashford and Onana’s prospects of leaving permanently could be complicated by United’s Champions League qualification, which will mean a 25 per cent cut to many first-team contracts at Old Trafford will not apply next season.Yet another loan cannot be ruled out for either player, while decisions will be made on loans for academy-level players later in the summer.Marcus Rashford has spent the season on loan at Barcelona (Lluis Gene/AFP via Getty Images)What moves have they made already?Napoli’s qualification for the Champions League triggered a clause which turns Rasmus Hojlund’s loan deal permanent, ending a three-year spell as a United player for the Denmark international. His move included a €44million conditional obligation to buy if Napoli secured their place in European football’s elite club competition.In terms of incomings, United will complete the signing of Colombia youth international Cristian Orozco, a 17-year-old midfielder set to join in July from Bogota side Fortaleza.What sort of budget do they have, and what is their SCR position?United’s compliance with squad cost ratio (SCR) rules appears safe, even as a return to European football means they are limited to spending 70 per cent of relevant income on players, as opposed to the Premier League’s 85 per cent cap.Better than expected prize money from the Premier League, alongside improving profits from player sales, have upped that relevant income figure.Transfer amortisation costs continue to grow but the impact of wage uplifts from a return to the Champions League won’t correspond to a full season’s worth of increased salaries in their UEFA SCR calculation, as that covers January to December. And, of course, they’ll enjoy improved earnings from UEFA’s premier competition now.Those improved earnings, alongside commercial income which will start growing again, should ensure Carrick’s team can be improved for the challenges ahead.United spent around £250million on new players in 2025-26, even without Champions League football, leaning heavily into their short-term revolving credit facility (RCF) to meet cashflow needs.Substantial repayments have been made on that £400million RCF recently, meaning United have £250m of headroom to draw down upon, should they choose to.Some of that might be required to foot £360million in net transfer debt — of which £209m is due to be paid between April 2026 and March 2027 — but, unlike a year ago, the cash position at Old Trafford is moving in the right direction.Additional reporting by Chris Weatherspoon