Manchester United boss Erik ten Hag has urged the club to spend big again this summer and voiced his frustration over a frugal winter transfer window.
United's ability to splash the cash ahead of next season is set to be affected by the club's heavy past outlay - with around £380million invested on players since Ten Hag's arrival in 2022 - and the need to comply with profit and sustainability rules.
Ten Hag is believed to have held several recruitment meetings to plan ahead despite his future at Old Trafford looking increasingly perilous. United are eighth and have missed out on Champions League football - a significant blow to their finances.
The new regime - led by co-owner Sir Jim Ratcliffe and incoming CEO Omar Berrada - are expected to lead a wide-sweeping overhaul at United as they look to improve their mixed track record in recruitment and return the club back to the top.
But Ten Hag has made no secret of his desire for a deeper squad, with United having been hit by 62 separate cases of illness and injury so far this campaign.
Erik ten Hag has demanded another big-spending summer at Manchester United
Part-owner Sir Jim Ratcliffe (right) will lead an overhaul at Old Trafford with Ten Hag in danger
Striker Rasmus Hojlund arrived last summer and is exempt from any future United fire sale
'Yes, that is one of the issues in constructing the squad,' he said, 'where we have to improve, to do things better to construct a squad where we have more depth.
'I think the most important thing is to return players and to get them back. In many positions we created depth and now in some positions we don't have choices.
'For instance, the left back position. (Luke) Shaw only 15 starts this season so far and (Tyrell) Malacia zero starts. Not even available.'
Malacia has been out of action all season after twice undergoing knee surgery but was initially expected to return in January, placing the burden on Shaw.
'Left back depends on availability from Luke Shaw,' Ten Hag added. 'He will be fit.
Tyrell Malacia has been unavailable for the entire campaign after two rounds of knee surgery
Mason Mount has struggled to make an impact in his first season at Old Trafford due to injury
'He is returning already on the pitch, we expect him back in coming weeks. But with Malacia it depends on his availability.
'I think every manager wants players with winning attitudes, great mentality, big personalities to perform under stress. That is what every manager is looking for. In this club, it is extremely important to perform under stress.'
United are believed to want three significant signings this summer and Ten Hag, who is keen for two new centre backs, is hopeful of reinforcing his backline.
This could prove complicated, however. United may need to adopt a sell to buy policy and as a result, it has previously been reported that the club will consider offers for almost all of their squad - including forward Marcus Rashford.
Just three players - Rasmus Hojlund, Alejandro Garnacho and Kobbie Mainoo - are said to be safe from the axe, with United hoping to build for the future around them.
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Despite a sluggish first half of the season, United did not sanction any moves for players in the January window - and this failure rankled the manager.
'In the two (winter) windows, we didn't do almost no business,' Ten Hag said.
'The first we loaned Wout Weghorst and Marcel Sabitzer, which were two good ones but in this winter we didn't do anything. We tried but it didn't happen.
'It had to do with the budget and FFP (financial fair play).'