Manchester United’s summer of change shows no sign of easing up in the final four days before the transfer deadline.

Scott McTominay and Hannibal Mejbri are nearing moves to Napoli and Burnley, respectively, while long-term target Manuel Ugarte is close to arriving from Paris Saint-Germain. Factor in interest from Juventus and Chelsea in Jadon Sancho and United are doing their bit for late-window intrigue.

By 11pm UK time on Friday (6pm ET), United could have welcomed as many as five new players and said goodbye to at least 10 — all part of an effort, the club hope, to significantly strengthen manager Erik ten Hag’s squad and address problem positions.

New co-owner INEOS’ first summer window running United’s football operations has made for a stark contrast from previous seasons. The club have been quicker to move on players who are viewed as surplus to first-team requirements, and have increasingly done so in permanent deals rather than loans.

Donny van de Beek and Facundo Pellistri are two United players who made more league starts for the sides who borrowed them from United than for their parent club; both have now been moved on elsewhere in deals that propose a small initial fee that can increase with achievable add-ons. In addition, the club have sold Willy Kambwala and are seemingly selling Hannibal – two young players once touted as first-team options but now best served developing their talents elsewhere.

The book value of both players is further increased due to their status as academy graduates; their sales (along with the imminent departure of McTominay) represent ‘pure profit’ in the club accounts and will aid United’s efforts to comply with the financial regulations of both the Premier League and UEFA, European football’s governing body.

The sales of academy players such as Kambwala, Hannibal, Will Fish and Maxi Oyedele include attainable add-ons to top of the initial figure. United have also included buy-back options and sell-on fees in the cases of several players — either the likes of Kambwala improve to such a point that the club can quickly bring them back, or they show their value to other teams higher up the pyramid, and United can derive an additional fee when they move again.

It is perhaps not the romantic picture traditionally conjured up when discussing United’s record of nurturing and developing young players. Still, the summer of 2024 has seen INEOS demonstrate a willingness to make hard decisions regardless of the PR that comes with them — from job cuts to cutting down on flexible working for office staff.

McTominay, another academy player, has split fan opinion over his seven full seasons at first-team level, but had a career-best year in 2023-24, flourishing in a more attacking midfield role and scoring 10 goals in his 43 appearances. The Scotland international had become a favourite of Ten Hag’s and could have easily been retained – possibly with a view to him signing a new contract further down the line.

Instead, the club have looked to move on from the 27-year-old while his transfer value is at its highest. An agreement with Napoli of Italy’s Serie A in principle on a deal worth around €30million (£25.3m; $33.5m) represents good business for a hard-working and dedicated player who does not figure in his manager’s best XI. Ugarte, 23, is an upgrade and should help strengthen United’s often-porous central midfield.

Curiously, United’s summer of change fits a general pattern of behaviour for clubs managed by Ten Hag.

Nine players left his Go Ahead Eagles squad when he was there in the summer of 2012. Seven departed FC Utrecht in his first summer in 2015, followed by another six permanent exits a year later. After becoming Ajax coach in December 2017, four permanent outgoings were sanctioned in summer 2018, with more following 12 months on.

It has taken longer than initially anticipated for United to have the summer of sales that normally comes with a club hiring the Dutchman but INEOS has had more success in this area than the previous Glazer-dominated ownership regime, which often found it difficult to shift players at the right time and for the right money.

If 2024 is best considered as Year Zero of the INEOS project — one which will see widespread changes on tactical (how United plan to win games week-to-week), strategic (how the club move from being a Europa League side to title contenders), logistical (how players arrive and depart), and financial levels, then the early signs are encouraging.

“We are all clear that last season fell below the required standards in the Premier League and Champions League but, by winning the FA Cup in such impressive fashion, our players and staff showed what they are capable of when everyone pulls together and performs to their potential,” wrote United’s new sporting director Dan Ashworth on their official website in late July.

United technical director Jason Wilcox, left, and sporting director Ashworth are overhauling their recruitment (Eddie Keogh/Getty Images)

Ashworth’s arrival at the club, along with new technical director Jason Wilcox and interim director of recruitment Christopher Vivell, should hopefully mean that summer windows of overpaying for signings and struggling to move on unwanted players become a thing of the past. 

“It’s my job, together with Jason, to create the right support structures and environment around Erik, the staff and players to make that possible,” Ashworth added. “Already, I can feel a strong sense of energy and determination around the group.”

This summer has seen United confront several difficult scenarios within their squad rather than continuing to defer the consequences and kicking that can down the road.

INEOS is building something different at United, and all the pieces matter — incomings and outgoings alike.

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(Top photos: Scott McTominay and Hannibal Mejibri; Getty Images)