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.

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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.

Goalkeepers:

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 spots by signing a suitable competitor for Onana, who will occupy second place in the pecking order, and search for an up and coming goalkeeper who will be happy to accept third place in the pecking order with the aim of climbing the ladder in the future.

In: One second-choice goalkeeper & one third-choice goalkeeper.

Out: Altay Bayindir (sold) & Tom Heaton (released).

Centre-backs:

United strengthened their centre-back pool in the summer by bringing in Leny Yoro from Lille and Matthijs de Ligt from Bayern Munich. Yoro was the club's most eye-catching addition last summer amid Real Madrid's interest in him and he is set to have a long-term role at Old Trafford.

De Ligt, too, has the capacity to be a long-term option for United. Lisandro Martinez, despite his underwhelming form in recent months, has proven he can be a very reliable operator when he is at his best, meaning he should also be retained.

Amorim, at Friday's press conference, confirmed United will be exercising the option to keep Harry Maguire at the club until 2026, suggesting he could remain part of the squad for next season. Meanwhile, Godwill Kukonki will be eyeing a permanent promotion to the first-team.

However, United should be aiming to offload out-of-contract duo Victor Lindelof and Jonny Evans. Lindelof should have long since been moved on and Evans turned 37 on Friday.

If those two are successfully moved on, United should be in the market for a left-footed centre-back that can realistically challenge and compete with Martinez for a regular starting berth.

In: One left-footed centre-back to challenge for the starting XI.

Out: Victor Lindelof (released) & Jonny Evans (released).

Wing-backs:

The wing-backs are arguably the most important component in Amorim's 3-4-3 system. He has made it clear he will not abandon his principles, meaning if United are to succeed in this shape they need to upgrade their options in this area of the team.

Amad has impressed when deployed as the right-sided wing-back and Amorim has hinted he could be a long-term option. On the left side, however, he has mainly had to rely on Diogo Dalot, who is not a naturally left-sided player.

Signing a left-sided wing-back, whether it be in this month's window or in the summer, is key to Amorim's rebuild. United need an out-and-out left wing-back they can rely on. The likes of Paris Saint-Germain's Nuno Mendes and Bournemouth ace Milos Kerkez have been linked with filling the void.

United, ideally, should be attempting to offload Luke Shaw and Tyrell Malacia in the summer. Amid their injury records, however, that will be easier said than done. In the event of them both being moved on, United should also target a second left wing-back to provide competition and depth.

In: Two left wing-backs to compete the starting XI.

Out: Luke Shaw (sell) & Tyrell Malacia (sell).

Central-midfield:

United's current crop of midfielders consists of a wide-range of profiles, such as defensive specialists and seasoned attacking-midfielders. Starting in the defensive department, Manuel Ugarte should be retained after signing from PSG last summer and attempt to nail down a regular starting berth.

Casemiro, who is out-of-contract in 2026, should be moved on this summer. In the event of him leaving, he should be replaced by a younger defensive specialist to compete with Ugarte.

Elsewhere, Kobbie Mainoo must be retained as one of the No.8s, capable of doing a little bit of everything in the middle. Toby Collyer will have ambitions of earning more minutes as this season unfolds and will hope to become a key member of Amorim's squad.

Christian Eriksen's contract is up at the end of this season and he should be released after three seasons at the club. Like Casemiro, he would need replacing with a younger operator.

Bruno Fernandes and Mason Mount are likely to be retained amid the former's status as captain and Mount's suitability to Amorim's system provided he can overcome his injury problems.

In: One defensive-midfielder & one traditional No.8.

Out: Christian Eriksen (release) & Casemiro (sell).

Wingers

With Amorim's system reliant on wing-backs, those that play in front-three next to the central striker play a lot narrower than traditional wingers, so much so they operate as No.10s. Fernandes is likely to occupy one of those two roles, meaning the other could do with filling with a fresh face.

Amad has made his last four Premier League appearances as the right-sided No.10, making him a candidate, but he has looked better in the 3-4-3 as a wing-back. United would benefit from signing an attacking player who can play as a No.10, and Amorim has already specified the need for a left-footed player in that role.

This reporter has already outlined why Brentford's Bryan Mbeumo would be a perfect fit. However, he will cost a pretty penny.

But United can increase their budget by selling players, and forwards Marcus Rashford and Antony should be among those offloaded permanently, either this month or in the summer. Also, Chelsea have an obligation in place to sign Jadon Sancho permanently.

In: One right-sided No.10/right-winger.

Out: Marcus Rashford (sell), Jadon Sancho (sell) & Antony (sell).

Strikers:

As already documented, United, ideally, could do with signing a striker in this month's window. However, sourcing a suitable No.9 in the January window is one of the hardest and most expensive transfer missions any club can subscribe to.

The chances are United will have to wait until the summer to sign a new goal-getter - but it is a move they can ill-afford to get wrong. They need a starting No.9 that can come in and deliver the goods.

Viktor Gyokeres' name will continue to crop up amid his relationship with Amorim at Sporting Lisbon, and he would be a terrific addition. Finances, however, will dictate United's chances of signing him.

But whether United move for him or somebody else, they must sign a striker that can deliver the goods on a regular basis and ease the pressure on Rasmus Hojlund. Joshua Zirkzee, who was signed from Bologna last summer, should be moved on.

In: One starting striker.

Out: Joshua Zirkzee (sell).