Few clubs can be looking forward to the summer transfer window as much as Manchester United. The Red Devils have just had their worst season in Premier League history, finishing eighth for the first time, while losing a record 14 games and shipping a record 58 goals.
They may have ended on a high with their stunning, shock win over Manchester City in the FA Cup final but their heroics at Wembley cannot mask the facts. They achieved their second-lowest points total in the Premier League era and ended the campaign with a negative goal difference for the first time since 1990.
The most obvious way to remedy this disaster is with a squad overhaul. Luckily for United, they now have some expertise in the transfer market in the boardroom after hiring Omar Berrada as their new CEO from Manchester City and Jason Wilcox as technical director, with Dan Ashworth set to join them as sporting director once his controversial departure from Newcastle has been sorted.
But they face several stumbling blocks. United will have a tight budget as they are teetering on the edge of the Premier League's profitability and sustainability limits after splurging a combined £400 million ($507m) in the last two years, with few opportunities to cash-in on their under-performing players. They will also not be able to offer new recruits Champions League football, which further reduces their spending power.
United can expect to have a net budget of around £100m ($127m) for signings over the summer, meaning they will have to get creative if they are to build a squad that can make amends for the failures of this harrowing season...