With Casemiro officially set to leave Manchester United at the end of June when his contract expires, United are aiming to rebuild their midfield this summer.

United have already agreed a deal to sign Ederson from Atalanta, and an official announcement is expected in the coming weeks, likely after the World Cup.

United are also in concrete talks to sign Mateus Fernandes from West Ham United, although, as it stands, Tottenham Hotspur seem to be leading the race. United are reluctant to meet West Ham's asking price of around £80 million, while Spurs are reportedly willing to pay a bigger fee than United for the Portuguese midfielder.

United have also made an enquiry to Bournemouth for Alex Scott, but the Cherries have made it clear that the 22-year-old midfielder is not for sale.

Aurélien Tchouaméni is another player United are keen to sign, and various reports have claimed that they have held talks with his agent. Still, the situation is currently not advanced for a multitude of reasons.

Despite the fact that United would love to sign Tchouaméni this summer, it looks like completing a transfer for the France international will be challenging.

Speaking on his YouTube channel, transfer guru Fabrizio Romano has explained the current situation.

"The two problems for Tchouaméni remain the same and have not changed so far.

"One problem is the salary. Tchouaméni is on a very big salary, and at the moment, United don't want to do that financially.

"The second problem is that Real Madrid has yet to open the doors to Tchouameni's exit as of today.

"On a technical point of view, United would love Tchouaméni. They consider him a fantastic player and would love to go for him.

"If Madrid decides to sell Tchouaméni at some point in the summer, United will be ready to try and understand the situation."

While United need to be disciplined in negotiations, there comes a point where you have to spend the money required to secure your top targets.

INEOS have put a real emphasis on restructuring the wage structure, which was most certainly needed. However, Tchouaméni is one of the best players in the world in his position, and he would massively help close the gap on Arsenal. At the end of the day, the top clubs pay their players big wages, and United need to be prepared to do that too.

United are all but certain to miss out on their top target Elliot Anderson, who is bound for the blue side of Manchester. Sandro Tonali is another player United strongly considered, but they have cooled their interest due to the financial demands of a potential deal. Spurs and Manchester City are now both pushing to sign the Italian.

A deal for Mateus Fernandes is now also looking increasingly unlikely. The player is open to moving to United, and various reports claim that his preference would actually be a move to Old Trafford, but Spurs are prepared to spend more to secure his signature.

United need to be prepared to pay what it takes to land their top targets, or else they will end up losing out on those players to rivals, which only makes the gap to the top bigger. That doesn't mean United should never walk away from a deal, but at a certain point, you have to take calculated risks in the market, even if it means going slightly above your valuation of a player to complete a transfer for a top target.

A club like United should not find itself in a position where they have to sign fourth and fifth-choice options.

A cornerstone of INEOS' transfer strategy is targeting the best players from clubs lower down the Premier League table. Those players are also targeted by other Premier League clubs, who obviously have immense financial power. United, therefore, have to be prepared to spend big money, both on transfer fees and wages.