Jose Mourinho's side have been linked with dozens of new signings, but who is most likely to line up for the club in time for the start of the 2017/18 season?
Goalkeeper – David De Gea
Reports in Spain now suggest De Gea will stay at United once again as Real Madrid have failed to convince the club to sell.
Right-back – Antonio Valencia
Mourinho has labelled Valencia as the best right-back in the world and after captaining United in the Europa final he is one of the first names on the team-sheet.
Centre-back – Eric Bailly
Bailly had a phenomenal first season at United and looks like he will be the bedrock of Mourinho’s defence for the foreseeable future.
Centre-back – Victor Lindelof
Victor Lindelof is now fully expected to join the club from Benfica after the international break.
Left-back – Kieran Tierney
Mourinho is not a fan of Luke Shaw and Matteo Darmian looked unconvincing when deployed as a left-back last season. United could turn to £15m rated Celtic defender Kieran Tierney, who has established himself for both his club and country despite only being 20-years-old. United scouts were spotted watching the player in England's recent World Cup qualifier against Scotland.
Holding midfield – Fabinho
Progress has been made with Fabinho but they are trying to move quickly as Monaco do not want to lose many of their first-team stars.
Centre-midfield – Eric Dier
Mourinho is known to be a fan of the English centre-midfielder, who can also play in the heart of defence and at right-back. Daniel Levy has told United Dier will cost £50m but Spurs could be persuaded to sell for less if they sign another defender this summer.
Centre-midfield – Paul Pogba
Mourinho is known to want to bring in a defensive midfielder in order to free up the Frenchman to operate further up the field.
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Left-wing – Cristiano Ronaldo
Cristiano Ronaldo is determined to leave Real Madrid this summer, in a decision that has been described as “irreversible” by reports in his native Portugal. Manchester United are keen to bring back Ronaldo to Old Trafford with executive vice-chairman Ed Woodward obsessed with signing a star attraction every summer. And he has so far been left frustrated in his attempts to land one this summer, with Antoine Griezmann ultimately rejecting the club’s advances.
Right-wing – Ivan Perisic
United are only willing to spend £35m on Perisic but Inter want £50m. The club are still confident they can push the deal through.
Centre-forward – Alvaro Morata
Terms are agreed with Morata with the only stumbling block left to be agreed being the transfer fee, which is understood to be close.
Liverpool are closing in on a deal for Mohamed Salah as they continue to negotiate with Roma over a fee but won't be adding Virgil van Dijk after being forced to apologise to Southampton for an illegal approach.
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