Ruben Amorim speaks out on transfer priority with Man Utd in 'advanced talks'

Manchester United head coach Ruben Amorim admits he has a clear idea about the positions he will prioritise in the summer transfer window. However, the Portuguese boss has remained coy about his plans, insisting that they could change quickly before the end of the season based on different factors.

One of those will be Champions League qualification, which United can achieve by lifting the Europa League next month. Returning to Europe's elite competition would boost Amorim's budget and make Old Trafford a more attractive destination for the continent's best players. With United rotting in 15th in the Premier League, no Europa League glory would result in the polar opposite outcome.

And Amorim has made it clear that the uncertainty surrounding the shape United will be in heading into next season means he has a Plan A and Plan B this summer.

"Of course, I have [decided my priorities], but I will not say because the season is not over," Amorim told Sky Sports ahead of the trip to Bournemouth.

"And then, as you said, there are a lot of things that could happen during the summer.

"Your idea today could change tomorrow because [if] you cannot get this player, you change position and your priorities.

"This situation with Amad... he had an injury. It can happen with a different coach [so then] your priority changes.

"We don't know, but I have a clear idea of what this team needs for next season."

Matheus Cunha has reportedly emerged as United's top target, with club figures believed to be moving to seal his signature at the start of the transfer window.

According to Fabrizio Romano, the Red Devils are in advanced talks with Cunha regarding personal terms and plan to trigger the £62.5million release clause in his Wolves contract.

Wolves are said to be willing to allow United to pay the clause in instalments, which will leave Amorim with enough budget also to recruit a striker.

Amorim is also expected to target a central midfielder, right-wing-back, centre-back and goalkeeper if the funds are available.

United will have to sell players to boost his transfer kitty, with Marcus Rashford, Jadon Sancho and Antony among those likely to leave permanently.

Cunha has scored 15 goals in the Premier League this season; no Brazilian player has netted more times in a single campaign.

Amorim will hope the 25-year-old can arrive and make an instant impact next term amid a toothless attacking record at Old Trafford.