Manchester United's goal in the January transfer window is to alleviate its financial situation rather than strengthen the squad heading into the second of the season, a source has told ESPN.
United are concerned about breaching financial rules and want to put themselves in a strong position ahead of the summer window, the first to be officially overseen by new minority shareholder Sir Jim Ratcliffe and his INEOS team.
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The club does not rule out making signings this month but the priority is to improve its position with respect to the financial regulations set by UEFA and the Premier League.
United have already allowed Donny van de Beek and Jadon Sancho to leave on loan, while youngsters Hannibal and Álvaro Fernández have also left.
Sergio Reguilón's loan has also been cut short.
A source told ESPN that the financial situation is still “tight,” but expenses negotiated this month have helped improve the situation.
There remain loan interests in both Facundo Pellistri and Amad, but a source told ESPN it is unlikely either will be allowed to leave.
On Wednesday, United announced first-quarter revenue of £157 million, up 9.3%. It was a record for the club, eclipsing the £143 million set in 2017.
United also announced further details about Ratcliffe's proposed involvement with the club.
The British billionaire will take a 27.7% stake and will have 28.7% of the company's voting rights.
Ratcliffe's deal was officially announced on Christmas Eve and will be ratified next month.
Ratcliffe and INEOS sporting director Sir Dave Brailsford have held a series of meetings at Old Trafford and Carrington and, according to a source, are taking time to “understand the performance challenge” at the club.
Ratcliffe was in the stands for the first time in the 2-2 draw against Tottenham on Sunday.