Ruben Amorim is preparing for his first transfer window as Manchester United manager with the January window just days away from opening.

It has been a difficult few weeks for the team with them falling to their third defeat in a row in all competition on Boxing Day thanks to a 2-0 loss against Wolves. They will be looking to bounce back when they take on Newcastle United on Monday night (8pm kick-off).

The faltering results and performances have led to some fans hoping that the upcoming window could have a big impact on their season. But it seems that United may be restricted on what they can spend.

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The Daily Mail report that the Premier League’s Profitability and Sustainability Rules (PSRs) have left little room for manoeuvre in the next month. It means sales may be required if the club wish to make any big money signings, following a £206m spend in the summer window.

One player who is reportedly available for transfer is Marcus Rashford. The academy graduate has been left out of the matchday squad entirely for the last four games in all competitions.

Any sale of the forward would go down as pure profit, which would be a boost in terms of PSR. But it is reported that they may find a permanent sale hard to complete in the upcoming window.

Instead, United could look to send him out on loan, with the buying club paying a loan fee and then having an obligation to buy at the end of the season. But that wouldn’t give United too much more wiggle room in terms of PSR, especially if they are having to contribute towards some of the player’s wages.

The report also adds that United are ‘struggling to reach and agreement’ with both Kobbie Mainoo and Alejandro Garnacho on new contracts. Mainoo’s current deal expires in 2027, while Garnacho is under contract until 2028.

In terms of incomings, United are said to have enquired about Paris Saint-Germain’s left wing-back Nuno Mendes. The Portugal international has reportedly turned down a new contract offer from the French club, and shares the same agent as United captain Bruno Fernandes.

The 22-year-old has played 16 times for PSG in all competitions so far this season, scoring twice and providing a further two assists. His current deal with the club expires at the end of next season.