*Manchester United* *Has anything happened over the past week?* Manchester United’s opening offer for Mbeumo, submitted last Wednesday, was short of Brentford’s valuation. Suggestions of a second bid already being placed have been dismissed, but talks are continuing this week in the hope of finding an agreement. Arguably more important than any incoming, Bruno Fernandes ended speculation over his future last week by rejecting a lucrative offer from Saudi Pro League club Al Hilal after talks with Ruben Amorim and his family. Jadon Sancho’s return from Chelsea was confirmed, earning United £5m in a penalty fee after the obligation to buy was not executed, but it adds another name — and another hefty salary — to the list of those that United are trying to find a suitor for. Man Utd seem to want to get their business done early — is that on purpose? You have to go back six years to Daniel James’ £15m move from Swansea City for the last time United agreed a first-team-level signing in early June, but even that was not settled as early as Matheus Cunha’s. United entered the window prepared to trigger not only Cunha’s £62.5m release clause, but also Liam Delap’s £30m buyout. The fixed fees set clear parameters for deals to be done. Agreeing a deal for Mbeumo requires more negotiation, but with Newcastle United, Arsenal and Tottenham Hotspur all registering interest, the level of competition for the 25-year-old has also forced a more proactive approach than usual. But United are far from the only club acting early in this window, as those competing at the Club World Cup have sought to do business quickly, and that has carried a ripple effect through the market. *What positions/players are they looking at?* The signing of Cunha and potential arrival of Mbeumo would leave United well-stocked in the No 10 positions, although both have experience of playing as a centre-forward and could theoretically deputise up top. But even so, following Delap’s decision to join Chelsea, Amorim is still thought to want a recognised No 9. His fondness for Viktor Gyokeres is well established, although a deal could prove difficult to do from a financial perspective before sales. United’s latest financial results — released on Friday — listed the club’s cash reserves at £72.3m, although a more detailed filing later revealed the capacity to borrow another £140m under their revolving credit facility as of the end of April. Generating funds through sales would be a more sustainable route to the necessary squad rebuild, though. Amorim would like to add depth in midfield and the addition of a goalkeeper has also been mooted. *Which players could be leaving?* Sancho’s unexpected return could lead to a reunion with Borussia Dortmund, who are interested in signing the 25-year-old for a third time following his loan spell at Signal Iduna Park in the 2023-24 season. Inter’s interest in Rasmus Hojlund is concrete but, as the 22-year-old intimated over the weekend while on international duty, he wants to stay at Old Trafford and prove himself. Real Betis retain an interest in signing Antony permanently, but questions remain over whether they will be able to meet United’s demands. Finding buyers for Alejandro Garnacho, Marcus Rashford and Tyrell Malacia would also make more room for incomings. More here - https://whatsapp.com/channel/0029VbAKVVn9MF8rhu8mkv2i