Manchester United will be in the market for a No 9 after the signing of Matheus Cunha and the potential arrival of Bryan Mbeumo, Sky Sports News understands.

Head coach Ruben Amorim is a big admirer of Sporting’s Viktor Gyokeres having worked with him before.

Gyokeres is one of a number of forwards United are looking at.

No formal contact has taken place between the clubs yet some reports in Portugal suggest Gyokeres wants to join a club in the Champions League.

However, a big focus at United will be on departures too.

United are expecting offers for the likes of Marcus Rashford, Jadon Sancho, Alejandro Garnacho and Antony – among others.

Talks continue over Mbeumo

Talks continue between Manchester United and Brentford over the signing of Bryan Mbeumo.

United’s first bid, which was worth up to £55m, was rejected.

United will be disciplined this summer with all their transfer activity. They have a price in mind for all the players they are interested in and will not overpay.

They have other targets and are prepared to walk away from any deal if it doesn’t work for them.

United are, however, understood to be impressed with Mbeumo’s strong desire to join the club.

Inter interested in Hojlund

Sky in Italy are reporting Inter Milan are interested in Manchester United striker Rasmus Hojlund.

However, a decision on whether to formally approach United will have to wait until the club’s managerial situation is finalised.

Cristian Chivu will be appointed as their new head coach imminently and he will have a say about whether to pursue a deal for Hojlund.

It’s thought United are not “pushing Hojlund out of the door” and are only likely to consider offers if the player makes it known he wants a new challenge.

Man Utd remain within PSR limits in new accounts

Man Utd have said they are in line with PSR and UEFA financial rules as they announced an increase in revenue in their Q3 results.

United’s revenue increased by 17.4 per cent to £160.5m, while wages across the business decreased by £20m to £71.2m for the three months to the end of March.

The club says revenues increased due to the extra games in the Europa League and wages decreased due to the “impact of transactions made during the January transfer window… and reduced non-playing staff costs as a result of the club’s restructuring process.”

Marcus Rashford and Antony left the club on loan in the January transfer window.

A statement said: “The club remains committed to, and in compliance with, both the Premier League’s Profit and Sustainability Rules and UEFA’s Financial Fair Play Regulations.”