Manchester United’s squad at the end of last season was the most expensively-assembled on record, according to a UEFA report.

The Red Devils’ squad at 2023’s financial year-end cost a collective 1.42 billion euros (£1.21bn) in transfer fees, eclipsing the figure of 1.33 billion euros recorded by Real Madrid in 2020.

The United squad at the end of 2022-23 included £82million Brazilian winger Antony, £80m England defender Harry Maguire, £73m signing Jadon Sancho and the £60m Brazil midfielder Casemiro.

Further recruits last summer such as Mason Mount, Andre Onana and Rasmus Hojlund are not counted within the figures.

UEFA’s European Club Finance and Investment Landscape report found three other clubs’ squads – Manchester City, Chelsea and Real Madrid – cost more than one billion euros in transfer fees in their most recently disclosed financial year-end figures. Chelsea’s most recent figures go up to the year end June 30, 2022, and therefore do not include their heavy spending in the summer of that year or the January 2023 window.

United have become one of 15 English top-flight clubs recognised within the report as being part of a multi-club investment group, with the purchase of a 25 per cent stake by Ineos founder Sir Jim Ratcliffe almost complete. Ineos also holds majority stakes in French side Nice and Swiss club Lausanne.

In all, 105 top-division European clubs (13 per cent of the total number) have a cross-investment relationship with one or more other clubs, the report found.

There were 31 purchases of majority stakes and seven purchases of minority stakes in 2023 by groups holding a stake in at least one other European club, according to the report.

However, less than one transfer per club on average is actually executed within the same multi-club structure, the report found.

As the size of multi-club investment groups has increased, that proportion has even decreased (0.6 transfers per club in 2023 compared to 0.8 in 2021), suggesting the multi-club investment trend is not entirely driven by player transfer considerations.

Andrea Traverso, UEFA’s director of financial sustainability and research, said: “More than 300 clubs are part of multi-club investment groups, leading to an increased risk of seeing two clubs with the same owner or investor facing each other in the same competition, creating potential integrity risks at the European level.

“The current context demands strict enforcement of cost control regulations and more harmonisation of financial rules between leagues. This is paramount to limit overspending, ‘creative finance’, and rules circumvention.

“As long as differences on key regulatory matters continue between leagues, inflationary tensions will persist, contributing to imbalances and instability.”

Elsewhere, the report found spending on player wages dropped by 1.1 per cent among the clubs with the 20 largest player wage bills, with United spending 88m euros (£75m) less on player wages in 2023 compared to the year before. Barcelona and City had large increases in player wages spending – 158m euros and 68m euros (£134.8m and £58m) respectively.

Erik ten Hag says top players should not have to be reminded what is acceptable as the Manchester United boss looks to move on from Marcus Rashford’s reported Belfast escapades.

Having scored 30 goals for the Red Devils in 2022-23, things have gone awry this term and the forward’s paltry four-goal haul has been compounded by some off-field matters.

Ten Hag called Rashford’s decision to go to a party after October’s derby defeat to Manchester City “unacceptable” and stories emerged in recent days of more late-night exploits.

The 26-year-old is reported to have gone out in Belfast last Thursday night until 3am and was unable to train the following day through illness, going on to miss Sunday’s FA Cup win at Newport.

United later said in a statement that “Marcus has taken responsibility for his actions” and the “internal disciplinary matter” is closed – something Ten Hag referred to ahead of Thursday’s trip to Wolves.

“So, he has taken responsibility and for the rest it’s an internal matter,” the Red Devils boss said. “Case closed.”

Ten Hag used the phrase “case closed” repeatedly, including when asked outright about Rashford’s reaction and whether the player had apologised for his actions.

But the Dutchman was more forthcoming on the obligations for elite players and the onus being on them to maintain high standards.

“First of all, the players at this level have to manage themselves,” Ten Hag said. “That is what you can demand from the player.

“A player has to know what is good and what is no good. When you want to play top football, it demands a certain way of life. Always.”

Pushed on whether he needs to reinforce that message, he interjected: “No. No, come on. We are talking about top football players.

“I don’t have to educate them anymore. When you are playing for Man United, they should know.”

Ten Hag underlined the need for accountability but says he takes potential matters going on behind the scenes into consideration when dealing with player behaviour.

“Of course, that is part of the job to support your players,” he said. “But also we have people in this club who are helping the players on that.

“But, as I said before, at the end of the day when you are a player at Man United you have to manage yourself and you have to take responsibility for your performance and your performance in a team.

“At Man United it’s winning football games. It’s all about that. It’s not so complicated.”

Rashford is not the first player to face internal disciplinary proceedings, with Jadon Sancho banished from September and Cristiano Ronaldo released by mutual agreement during Ten Hag’s first season.

Ten Hag brushed aside questions about whether the Rashford situation was a distraction or a test of his authority, but did speak about the difference to his handling of Sancho.

The 23-year-old claimed on social media in September he had been made a “scapegoat” after Ten Hag said he left him out of a matchday squad due to his training levels, leading to the exiled player leaving in the transfer window.

Asked to explain the difference in his approach with the pair, Ten Hag said: “We can sort out everything internal, but Jadon chose to go public.”

Sancho trained away from United’s first team before returning to Borussia Dortmund on loan, whereas Rashford is in contention for Thursday’s trip to Wolves.

The England international scored the winner as a substitute on the Old Trafford side’s last trip to Molineux, having been dropped to the bench for poor timekeeping.

Ten Hag disagrees that starting Rashford on Thursday may send out the wrong message and pointed to his absence at Newport, where he rejected the player’s offer to travel down on Sunday after two days off ill.

“I didn’t pick him on Sunday,” the United boss added. “We draw the line and from that point on we move on.”

What the papers say

Manchester United are keen to offload embattled winger Jadon Sancho in a permanent deal, putting the England international – currently on loan at Borussia Dortmund – on offer to Saudi clubs for around £50million, the Evening Standard reports.

The club have also opened offers up for Brazil winger Antony, to Saudi sides for a similar price tag, writes the Standard, as United look to claw back some of the heavy investment they made in the two 23-year-olds.

West Ham are inching closer to striking a deal for Manchester City midfielder Kalvin Phillips, however the Daily Mail reports that there may be some late interest from Juventus in the 28-year-old England international.

Social media round-upPlayers to watch

Kieran Trippier: Newcastle are demanding that Bayern Munich pay a fee of around £12million for the 33-year-old England full-back who is open to moving to the German giants, says Sky Sports.

Armando Broja: West Ham’s hopes of signing the Albania forward in the January transfer window look slim, as Football Insider reports that Chelsea want at least £50million for the 22-year-old.

Abdoulaye Doucoure: The Everton and Mali midfielder is understood to be a target for Saudi side Al-Ettifaq, writes the Guardian.

Erik ten Hag wished Jadon Sancho luck at Borussia Dortmund but would not be drawn on the winger’s long-term future following the Manchester United misfit’s temporary return to his former club.

The 23-year-old left the Bundesliga side for Old Trafford to much fanfare in 2021, joining in a £73million deal after a long, well-documented pursuit of the England international.

But Sancho has struggled to live up to the hype and been banished since claiming he had been made a “scapegoat” after Ten Hag said he did not reach the “level” required to be involved in their squad at Arsenal.

 

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The winger has been training away from the main group since September and has now returned to Dortmund on loan for the remainder of the season without an option to buy, saying it felt like he was “coming home”.

 

“I hope he’s doing well, so I wish him the best of luck,” Ten Hag said. “That’s it. I hope he’s doing well and he will be a success.”

The Dutchman has been reluctant to speak about Sancho during his four-month absence and quickly shut down further talk about the United man.

Asked what Sancho has to do at Dortmund in order to get back in the United team, he replied curtly: “No, I already replied. I think it’s enough.”

Sancho followed Donny van de Beek in leaving on loan, with other peripheral players likely to follow as United’s injury issues begin to ease.

The Red Devils have been beset by problems this term, but they are easing ahead of Sunday’s Premier League clash against Tottenham.

Lisandro Martinez could be involved for the first time since injuring a foot in September, while Casemiro has been out with a hamstring complaint picked up in October.

“We have had a lot of injuries,” Ten Hag said.

“This week in training, so the last couple of days, Licha Martinez training, Casemiro training, Luke Shaw training, so there are players returning. They are coming in for selection for Sunday.

“(Christian) Eriksen was ill in the week, he will return. Antony will return. Amad (Diallo) will return.

“We have more choices in this moment in the squad to put out a starting XI and to create a bench that is stronger.”

Ten Hag’s options are improving and the United boss will be hoping that is matched by an upturn in players’ form.

Antony has been particularly underwhelming after joining from Ajax for 100million euros (£84.8m) in 2022, with a slow first season following by a poor second campaign.

The Brazil international was given a leave of absence in September to deal with allegations of abuse against him that the winger has always strongly denied.

Police inquiries in Brazil and the UK are ongoing and Ten Hag believes off-field issues have had “an impact on him”.

“I can explain (his struggles),” Ten Hag, who worked with Antony at Ajax, said. “I think it’s very simple.

“I think his off-field issues stop him playing. I think first year was OK and I think in the pre-season he was very OK. First four games were very good.

“He was out and then he came back. He didn’t deliver the performance we should expect from him and he can do so much better.

“You mention Ajax, also I look back there so his effectiveness, his end product was very high there and also in the Champions League very high.

“So, I am sure he’s capable of doing this.”

What the papers say

Tottenham will have to battle Bayern Munich to sign their top defensive target Radu Dragusin from Romania after the German giants tabled a late offer, the Telegraph reports. The 21-year-old defender plays for Genoa in the Serie A and has scored two goals and added an assist in 19 games in the competition this year.

The Mirror says Jadon Sancho, who was confirmed to be in negotiations with Borussia Dortmund, will return to Manchester United after a loan deal with the German club as they can not afford the transfer fee. The 23-year-old has only played three games this year for Erik ten Hag’s side.

Newcastle United will staunchly reject any offer from Paris St Germain for their Brazilian midfielder Bruno Guimaraes, the i reports.

Tottenham will join Manchester City, Manchester United and Liverpool in the race for 21-year-old Middlesborough midfielder Hayden Hackney, the Evening Standard reports.

Social media round-upPlayers to watch

Jordan Henderson: The former Liverpool captain, now at Al-Ettifaq in the Saudi Pro League, has drawn interest from Ajax, but will have to stave off competition from British and German clubs, ESPN says.

Vangelis Pavlidis: The Evening Standard reports the Greek striker, 25, is now on the Fulham’s radar. Pavlidis, who is at AZ Alkmaar, is also being monitored by Chelsea, AC Milan and Barcelona.

What the papers say

Crystal Palace are interested in a move for Chelsea defender Trevoh Chalobah this January, with the 24-year-old yet to play under Chelsea manager Mauricio Pochettino, the Daily Express reports. There is also reportedly interest from Serie A teams and Bayern Munich.

The Daily Mail reports Manchester United are willing to sell Jadon Sancho, Raphael Varane, Anthony Martial and Casemiro after their director of football John Murtough spent time in Saudi Arabia this month.

However, the Manchester Evening News says Varane is hoping that the club will trigger their one-year contract extension option for him.

Wolves are reportedly looking to sign Nigerian striker Rafiu Durosinmi from Viktoria Plzen for around £7million, despite reportedly being set to report losses of £65million.

Social media round-upPlayers to watch

Ian Maatsen: Chelsea are reportedly willing to sell the 21-year-old Dutch defender in January, with Manchester City, West Ham, Roma and Napoli among clubs interested in him, 90min says.

Clement Lenglet: The Aston Villa defender’s loan deal from Barcelona could be terminated by the Spanish club as they look to sell the 28-year-old, Football Insider reports.

What the papers say

Conor Gallagher, 23, could be used to raise funds for new arrivals at Chelsea in January. The Daily Mail reports the club are willing to consider offers for the England midfielder with Brentford striker Ivan Toney, 27, and Napoli forward Victor Osimhen, 24, among the potential targets.

Brentford are looking for a new striker, regardless of whether Toney stays, according to The Daily Telegraph. USA international Brandon Vazquez, 25, who is at FC Cincinnati, is among the players in their sights.

Manchester United are open to offers on a string of internationals, according to The Guardian. England winger Jadon Sancho, 23, France striker Anthony Martial, 28, and defender Raphael Varane, 30, Brazil midfielder Casemiro, 31, and Dutch midfielder Donny van de Beek, 26, could all be allowed to leave Old Trafford in January.

David Moyes retains the confidence of West Ham says The Daily Telegraph. The 60-year-old manager saw his side lose 5-0 at Fulham on Monday.

Social media round-upPlayers to watch

Mason Holgate: Everton want to recall the defender, 27, from his loan spell at Southampton due a shortage of playing time, reports The Sun.

Reuell Walters: Clubs in the Premier League and Europe are watching the English defender, 18, but Arsenal have held talks to keep him according to the Evening Standard.

Erik ten Hag has indicated the door is still open for Jadon Sancho to save his Manchester United career but said the winger must buy into the culture he has created at the club.

Sancho has not played for United since August, and fell out with Ten Hag in early September when he responded to comments made by the manager regarding his performances in training by saying he had been made a “scapegoat”.

Although Sancho later deleted the social media post, he has not made the apology that Ten Hag demanded and has continued to train alone.

Sancho has scored 24 goals in 92 appearances for United since a £73million move from Borussia Dortmund in 2021. A January move would appear to suit all parties, but when asked directly if Sancho’s time was up, Ten Hag said it was still in the player’s hands.

“It is about a culture and every player has to match certain standards and it was about that,” the manager said. “What will happen there, he knows what he has to do, if he wants to return it is up to him. He knows what he has to do, it is up to him.”

Ten Hag has been determined to improve discipline at the club since his arrival in Manchester 18 months ago.

Young winger Alejandro Garnacho was one of the first to get a taste of that when he was dropped during the summer tour of 2022 after turning up late for meetings, but the 19-year-old learned his lessons well.

Garnacho has been one of the star performers in recent weeks, and as Ten Hag won the Premier League manager of the month award for November and Harry Maguire took player of the month honours, Garnacho made it a hat-trick with his outstanding bicycle kick at Everton winning goal of the month.

“There is big potential and there is a lot to build on but we are happy with his performing in this moment and happy with his contribution,” Ten Hag said.

“The foundation and basis is always the defending part of his game but attacking-wise he has the key actions – assists, counter-attacks and scoring goals, that is very important for an offensive player that you have the production.”

Garnacho’s form on the left has come at a time when Marcus Rashford continues to struggle for form, having been dropped for the midweek 2-1 win over Chelsea.

That came after the defensive side of Rashford’s game was criticised in the 1-0 defeat to Newcastle last weekend.

Ten Hag said it was up to the England forward to force his way back into the side, but denied that Rashford was lacking when it came to tracking back.

“‘Rashy’ knows exactly what to do, nowadays in football it is not possible,” he said. “All top-level teams and all players are doing the jobs. When you can’t do it you will not play but I don’t attach that to ‘Rashy’ as he is doing the job.”

Any comeback may need to wait, with Rashford a doubt for Saturday’s match against Bournemouth after missing training through illness on Friday.

What the papers say

Fulham midfielder Joao Palhinha is reportedly high on Mikel Arteta’s transfer wish list. According to the Daily Mirror, the Gunners’ boss views signing a new central midfielder as one of his priorities ahead of the January transfer window, with Palhinha considered a top prospect. Any move would also signal the end of Thomas Partey’s time with the Gunners.

Should Palhinha depart Fulham, the Telegraph reports the club already have an alternative in mind. The paper says Brazilian midfielder Andre, of Fluminense, is the club’s number one target to replace Palhinha at Craven Cottage.

Elsewhere, The Independent says Manchester United manager Erik ten Hag is ready to clean house. According to the paper, the club are willing to hear offers for midfielder Casemiro, defender Raphael Varane and winger Jadon Sancho.

And The Times reports Sunderland are interviewing Swedish coach Kim Hellberg to take over as manager following the dismissal of Tony Mowbray.

Social media round-upPlayers to watch

Jarrad Branthwaite: The Everton centre-back is high on Tottenham boss Ange Postecoglou’s wanted list, according to Sky Sports.

Adrien Rabiot: The midfielder is willing to sign a new deal with Juventus, reports Gazzetta Dello Sport.

What the papers say

Real Madrid are reportedly ready to offer Kylian Mbappe a contract, but it comes with a deadline. The Daily Mail, citing AS, says the Spanish giants are committed to offering the Paris St Germain forward a deal before the expiration of his current deal next summer. However, Real are expecting a firm answer to their offer by January 15 at the latest.

The Mail, this time via Tuttosport, also says Juventus are prepared to withdraw from talks to sign Manchester United forward Jadon Sancho. According to the paper, bosses at the Italian club are concerned by the 23-year-old’s potential price tag. Sancho was signed from Borussia Dortmund for £73million, and United would be determined to receive as much as possible in any transfer.

And The Sun reports 19-year-old United States and Hajduk Split attacking midfielder Rokas Pukstas has emerged on Arsenal’s radar.

Social media round-upPlayers to watch

Richarlison: The Tottenham forward is attracting plenty of interest from the Saudi Pro League, according to the website 90 Min.

Hakan Calhanoglu: Calciomercato says West Ham would need to stump up more than £40m for the Inter Milan midfielder.

What the papers say

Bayern Munich will face stiff competition in their pursuit off Fulham midfielder Joao Palhinha, 28. The Daily Telegraph reports at least two Premier League sides are watching the Portuguese player ahead of the January transfer window.

Arsenal are eyeing a move for Juventus youngster Kenan Yildiz, according to The Sun via Turkish-Football. The 18-year-old moved from Bayern Munich in the summer and earned his first Turkish call-up in October.

Jadon Sancho remains on course for a January exit from Manchester United. The Daily Mirror reports the England winger, 23, is “training like a beast” to prepare for the transfer window.

Social media round-upPlayers to watch

Douglas Luiz: Aston Villa have put a £110million price tag on the midfielder to fend off interest, according to Football Transfers with Arsenal leading the pursuers.

Samuel Iling-Junior: Tottenham and Newcastle are interested in the English winger, 20, with Juventus making him available, according to Italian publication Tuttomercatoweb.

What the papers say

Arsenal’s attentions are again turning to Douglas Luiz, 25, as Mikel Arteta looks to strengthen his midfield options. The Daily Mirror reports Arsenal are expected to make a fresh bid for the Brazilian in January.

Brazilian Marcos Leonardo is expected to spark interest after his agent said he is keen on leaving Santos in January. The Evening Standard reports Arsenal and Manchester United are among the potential suitors for the 20=year-old forward.

Kylian Mbappe believes “there will be time to talk” about his future at Paris St-Germain, according to the Daily Mail, via Telefoot. The France forward, 24, has been the subject of increased speculation as his contract enters its final few months.

Jadon Sancho’s path out of Manchester United could be helped by Sir Jim Ratcliffe’s imminent investment in the club. The Daily Mirror reports the England winger, 23, is a target of Juventus whose former chief executive Jean-Claude Blanc now works for the Ineos boss and is tipped for a similar role at Old Trafford.

Social media round-upPlayers to watch

Raphael Varane: Bayern Munich are interested in a January move for the Manchester United defender, 30, according to the Daily Mirror via Sky Sport Germany.

Joao Neves: Benfica have no plans to sell the Portuguese midfielder, 19, despite interest from Manchester United, reports Fabrizio Romano.

What the papers say

Casemiro could be on the verge of leaving Old Trafford. The Sun, via talkSPORT, says Manchester United are willing to hear offers for the 31-year-old midfielder, with the Saudi Pro League said to be targeting a big money move for the Brazilian. Incoming minority shareholder Sir Jim Ratcliffe will be open to letting Casemiro leave in a bid to freshen up the squad.

Staying with United, the Daily Mail reports Juventus plan to offer Jadon Sancho an escape route from Old Trafford. According to the paper, the Italian giant recently reached out to United over a potential loan move for the 23-year-old winger, who has not appeared for the Red Devils since August. However, it is unlikely Juventus would be able to afford a transfer fee for a player United paid £73million for in 2021.

And The Standard says Chelsea are confident Victor Osimhen is open to a move to Stamford Bridge, but any move for the Napoli striker is unlikely to come before next summer.

Social media round-upPlayers to watch

Ruben Neves: The Al-Hilal midfielder may become available for a move to Arsenal in January, according to the website 90min.

Emil Forsberg: Journalist Fabrizio Romano says the 32-year-old has verbally agreed to join New York Red Bulls from RB Leipzig.

What the papers say

Saudi Arabia has emerged as a possible destination for Jadon Sancho if his unhappy stay at Manchester United ends in January. The Daily Telegraph reports the England winger, 23, is wanted by teams in the Saudi Pro League, although he has also been linked with Juventus and remaining at United beyond the transfer window.

Tottenham’s Brazilian forward Richarlison has also caught the eye of Saudi clubs, according to the Telegraph. They are lining up a possible January move for the 26-year-old.

Wayne Rooney has been warned he will have a fight to lure Elliot Lee, 28 , away from Wrexham, according to the Daily Mirror. Rooney has identified the attacking midfielder as a prime target after taking over at Birmingham City.

Former player John Obi Mikel has offered to help Chelsea sign Napoli striker Victor Osimhen, 24. The Sun reports Mikel offered to “broker the deal” in a podcast interview with his fellow Nigerian.

Social media round-upPlayers to watch

Raphinha: Barcelona are hoping for bids from across Europe for the former Leeds winger, 26, in the summer.

Florian Wirtz: Bayer Leverkusen’s Germany midfielder, 20, is on Real Madrid’s list of transfer targets.

What the papers say

Jadon Sancho will be placed on the transfer list by Manchester United unless he apologises to manager Erik ten Hag, according to the Guardian. The England winger, 23, has been out of the first-team picture since criticising Ten Hag in a social media post in early September.

Hannibal Mejbri, who has featured four times since Sancho was sidelined, is one of three United players reportedly set to receive contract extensions. The Manchester Evening News says the 20-year-old Tunisia midfielder and defensive duo Aaron Wan-Bissaka, 25, and Victor Lindelof, 29, will have their current deals extended by a year.

Liverpool have been linked with a move for Bayern Munich midfielder Jamal Musiala. According to the Daily Mirror, the 20-year-old is unhappy at not having a guaranteed starting spot at the German giants and Jurgen Klopp’s side are said to be interested.

Jose Mourinho, Xabi Alonso and Zinedine Zidane are all on Real Madrid’s shortlist should they need to replace manager Carlo Ancelotti in the summer, according to Spanish outlet Mundo Deportivo.

Social media round-upPlayers to watch

Jack Butland: Wayne Rooney has made the former England goalkeeper, 30, his top target at Birmingham, but Rangers are not keen to sell.

Luis Suarez: Inter Miami coach Gerardo Martino has confirmed he hopes to land the 36-year-old Uruguay striker.

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