Ruben Amorim widely publicised what a low opinion he has of this Manchester United side when he opined they were possibly the worst in the club's 147-year history.

Amorim is echoing what those who turn up at Old Trafford every other week see. There is the risk of alienating the players he has inherited but maybe that is Amorim's intention.

This United squad is scorched earth, if the Premier League's profitability and sustainability rules will allow it. The outgoings in the summer have to easily break double figures and the incomings have to stray close to that.

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United have sailed close to the wind with PSR and will have to be cannier than they have been in the past 16 years. Fortunately, there are ideal fits who are out of contract this year or next, but significant investments may be required at both ends.

A goalkeeper

When Peter Schmeichel and Edwin van der Sar's United careers were winding down, United were not short of contenders to replace them. There was Van der Sar, Mark Bosnich or Richard Wright in 1999. In 2011, it was David de Gea, Manuel Neuer or Maarten Stekelenburg. United do not have that luxury now if they seek another long-term custodian.

Less than two years on from spending nearly £50million on Andre Onana, United have to replace a goalkeeper at the scene of innumerable crimes. Onana was having a steady season until December but his United career has been littered with saveable goals, clangers and howlers.

He is also no longer the ball-playing 'keeper he was billed as and United matchgoers often get frustrated with the time he takes to release the ball.

A centre back

This is an area United have consistently recruited and have recruited consistently poorly. Eric Bailly lasted seven years at the club and Victor Lindelof will have been at United eight years by the time he is finally released in the summer.

Harry Maguire, Raphael Varane, Lisandro Martinez, Matthijs de Ligt and Leny Yoro have arrived since those two and none can be considered a success. Yoro has time on his side to attain that status but he is red raw after starting successive United games for the first time last week.

United do not have the most mobile backline and their three senior starters lack pace. A quick and senior centre half narrows down the desired profile.

Bryan Mbeumo

The majority of the Brentford-related speculation last summer revolved around Ivan Toney but the smart move would have been Mbeumo. The Cameroon international will be 26 at the start of next season and he has entered the final 18 months of his contract.

Mbeumo has scored 13 Premier League goals this term, can play up front or on the wing and is well versed in operating in front three systems. He would be ideal for United's right-hand side, which is devoid of an effective attacking option.

Brentford eventually received £40m for Toney and Mbeumo, three-and-a-half years younger, would be similarly valued unless he signs a new contract.

Matheus Cunha

United have incompatible forwards for Amorim's 3-4-3 formation. Bruno Fernandes has gone from operating as the team's No.10 to one of two 10s, Alejandro Garnacho is a winger, Joshua Zirkzee is neither playmaker nor striker and Marcus Rashford is out in the cold.

Cunha, also 25, had one of his finest games for Wolves in a 3-4-2-1 formation at Fulham, where he scored the goals of the month for November. Like Mbeumo, his contract expires in summer 2026 and his matchwinning performance against United on Boxing Day suggests he is warming up for a big move in the summer.

Milos Kerkez

Another Premier League-proven talent is Bournemouth's left back. Kerkez has been a revelation in the Premier League and United's left wing is in urgent need of an upgrade (which could come via Patrick Dorgu). Kerkez has also played in a 3-4-2-1 for Hungary.

Bournemouth would drive a hard bargain as the 21-year-old is under contract until 2028. The club sold striker Dominic Solanke to Tottenham for £65m in the summer and Nathan Ake fetched a £41m fee when he moved to Manchester City during the Covid-19 pandemic in 2020.

United have to invest substantially on the left wing as they have effectively been without a left back for 18 months. Luke Shaw has played as many times for England as United since his last club start on February 18 and Tyrell Malacia, approaching the final year of his contract, could be sold.

Joshua Kimmich

If Bayern Munich let Kimmich's contract run out in the summer then he would be a perfect profile of recruit at United. Kimmich, who turns 30 next month, can provide nous in midfield or at right back. He has the winning pedigree that most in the United squad lack and a wealth of experience playing for scrutinised football institutions in Bayern and the Germany national team.

United should be sold on Kimmich but they would have to sell a pitch to the German with eight Bundesliga titles, a Champions League, a Club World Cup and 97 Germany appearances. Buyer beware: United do not have a high hit rate with Bayern signings.

A proven goalscorer

After the disastrous Dutchification of United by Erik ten Hag, the club need to avoid stockpiling Portuguese players or Sporting players. There are exceptions, of course, and Viktor Gyokeres will have been on United's radar before they appointed his former coach in November.

United need a proven goalscorer who is likely to be dependable in the Premier League. Gyokeres is not a spring chicken and will be 27 in June but United require a more established striker after taking punts on Rasmus Hojlund and Joshua Zirkzee, aged 20 and 23 when they signed.

Benjamin Sesko was of interest during Ten Hag's first summer and the RB Leipzig frontman will be more expensive than the £30m United were quoted in 2022. Jonathan David, the top scorer in Ligue 1, is out of contract in the summer. Victor Osimhen's contract with Napoli is up next year and the Neapolitans will have to sell him eventually.