United are desperate to bounce back to the big time after a terrible season that saw them finish sixth in the Premier League.
It means that they will be competing in the Europa League for the second time in three years and it follows an abysmal end to the season that saw the Red Devils win just twice in 12 games.
Ole Gunnar Solskjaer arrived a week before Christmas to a huge fanfare that saw United recover impressively but the Norwegian’s bubble has burst and the hard work begins now.
It starts with this transfer window where Ed Woodward cannot afford to make any more mistakes with his last two major buys becoming huge flops in Alexis Sanchez and Fred.
The target now is to sign young English talent and the top one on everyone’s lips in Dortmund ace Sancho – who has had a stunning year in the Bundesliga.
The youngster has had a breakthrough season, making it into Gareth Southgate’s England squad while also leading Dortmund to a second place finish after scoring 12 and assisting 15.
The Independent report that United were prepared to fork out £100m for the 19-year-old.
But Sancho is not interested in joining a club without Champions League football – or even a good hope of making it into the competition.
It comes as a damning blow to the Old Trafford’s transfer plans, who must now be fearing a similar reaction from an array of targets.
Meanwhile, Solskjaer has revealed how he intends to bring back the United culture and wants any new signings to appreciate the history of the club.
He said: ”We’ve tried to educate our players and our kids to be proper people. In my view, the best players have always been the best people.
“You have to have that value system and a certain kind of attitude about you to make a United player.
“You have got to have the qualities and our fans want to see exciting players. Of course we want to get up from our seats.
“We want to see defenders who defend like they’re doing it for their lives – that’s the most important thing.
“When we start games (against big clubs), our fans clap a striker making a tackle. It’s always been in our culture.
“You have to have that work ethic and we’re scouting the market, trying to find the right ones.”
The Independent go on to report that the Red Devils will turn their attention to Swansea hotshot Daniel James.