AC Milan star Rafael Leao on Man Utd's three-player shortlist of winger targets with Premier League duo also of interest

United’s recruitment team, led by Christopher Vivell, has begun narrowing down options to strengthen the left side of their attack. With the club expected to commit to a back-four system regardless of whether interim boss Michael Carrick remains in charge, the need for a dynamic wide forward has become pressing. According to The Daily Mail, AC Milan’s Leao is the headline name under consideration.

Sources in Italy suggest that the Rossoneri would be open to selling their talisman, who has scored eight goals in 18 games this season, offering United a potential route to one of Europe's most explosive talents. However, INEOS are also adhering to a preference for Premier League-proven quality. This strategy has brought Everton’s Iliman Ndiaye into the frame, although the Senegalese international is under contract until 2029, which could complicate negotiations.

The third name on the list represents a more opportunistic approach. Chelsea youngster Tyrique George, 19, is reportedly available to leave Stamford Bridge. The teenager would fit the profile of high-talent that the new ownership model is keen to develop, offering a long-term solution on the flank without the immediate financial weight of a superstar signing like Leao.

While the winger search heats up, United’s main objective remains securing a marquee midfielder. Nottingham Forest's Elliot Anderson has been identified as the club's top priority for the summer window. However, the Red Devils face intense competition from local rivals Manchester City, who have also made the England international their number one target.

The situation is finely poised, with the level of optimism regarding the transfer fluctuating depending on who is asked within the industry. A critical factor in the player’s decision will be the identity of the permanent head coach at both Manchester clubs. Anderson is reportedly keen to wait until after the upcoming World Cup to decide his future, meaning this saga is likely to drag on well into the summer.

Elsewhere in midfield, United are seemingly relaxed about their pursuit of Carlos Baleba. They are aware that Liverpool are pushing hard for Adam Wharton, but they hold a trump card in the race for Baleba. The midfielder has privately expressed a desire to move to Old Trafford to play alongside his international team-mate Bryan Mbeumo, giving United a significant advantage should they choose to formalise their interest.

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While the focus is largely on summer recruitment, there remains the possibility of departures this month to help balance the books. The restructuring of the squad is centred on reducing the wage bill, a process already aided by the announcement that Casemiro and his £375,000-a-week salary will leave at the end of the season. However, Joshua Zirkzee could be heading for the exit door sooner.

The Dutch forward is one of the senior players who could leave in January. Despite picking up a calf injury in the recent FA Cup defeat to Brighton, he is attracting serious interest from multiple Serie A clubs, including Juventus.

Manuel Ugarte, conversely, is expected to stay until the summer. Despite interest from Turkey, the limited depth in the squad means the Uruguayan is required to see out the season. Meanwhile, a trio of academy graduates are set for loan moves: Toby Collyer is heading to Hull City, Ethan Wheatley is off to Bradford City, and Sekou Kone is expected to remain with INEOS-owned Lausanne-Sport after a successful trial.

Looking beyond the current window, United are preparing for significant high-profile exits to fund their rebuild. The mindset at Old Trafford is that while minor "tune-ups" are possible now, the major restructuring will happen in the summer. This includes potential permanent departures for both Marcus Rashford and Andre Onana.

The goalkeeper’s situation is particularly advanced. Onana is currently on loan at Trabzonspor in Turkey, but his agents have reportedly already held talks with Inter regarding a return to the San Siro. The Cameroonian shot-stopper enjoyed the best spell of his career in Italy, and a move back to Serie A appears to be the most likely outcome once his current loan agreement concludes.