Erik ten Hag learning the hard way after Man Utd's double £136m transfer blow

Erik ten Hag has been given a brutal introduction to the scale of the rebuild task facing him at Manchester United.

The former Ajax boss has been tasked with reversing almost a decade of decline into mediocrity after agreeing a three-year contract at Old Trafford. Ralf Rangnick's interim stint in the hotseat ended in disaster, with the Red Devils falling some way short of a top-four finish.

An extensive squad overhaul is on the cards, with a host of fringe players and underperforming stars tipped for an exit. The new Red Devils manager will reportedly be handed a transfer budget in excess of £100 million, with various reports claiming the Dutchman will raid his former club for emerging talents such as Antony and Jurrien Timber.

Frenkie de Jong appears to be ten Hag's number one target in this window, with the pursuit of the ex-Ajax star already becoming something of a saga. Barcelona's financial woes has opened the door for a potential sale of the Netherlands international, althought the latest reports the clubs are still some way apart in their valuations.

Following years of regular complaints about the 'McFred' partnership, the Paul Pogba debate and the ageing Nemanja Matic, the arrival of de Jong would be a remarkable coup. A new central midfielder has been required for several seasons, and the 25-year-old rose to prominence under ten Hag during Ajax's remarkable run to the Champions League semi-final in 2019.

However, a new forward is also on the shortlist this summer and it is in this department that ten Hag has already been given a harsh reality check over his United ambitions. The Red Devils have seen rivals Liverpool and Manchester City strengthen up top with the soon-to-be announced deal for Darwin Nunez, alongside the £51million blockbuster arrival of Erling Haaland.

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United were inevitably linked with both, and in seasons gone by would likely have swatted aside interest from their closest adversaries. The return of Cristiano Ronaldo last summer and the potential deal for de Jong proves the Red Devils still hold significant sway despite their current plight.

However, ten Hag's ambition of toppling the eras built by Pep Guardiola and Jurgen Klopp has suffered an immediate £136 million setback. United finished 35 points adrift of the summit last season, and so far it looks like both of the top two will enter the new campaign even stronger.

Liverpool look to have moved swiftly to replace Sadio Mane with a deal worth up to £85million for in-demand Benfica star Nunez. The potential club-record deal is a statement of intent for a 22-year-old who scored 34 times in a breakout season in Portugal.

City scored 99 goals in the Premier League en route to the title last season without a recognised centre-forward. Now, the champions boast the coveted boy wonder with an astonishing record of almost a goal in every game for Borussia Dortmund.

The current chasm between United and these two sides is so vast that no-one is expecting ten Hag to bridge that gap anytime soon. The immediate remit for the new manager will have to be returning the club to the Champions League.

However, Guardiola and Klopp have built up a sizeable headstart over ten Hag, and neither show any sign of letting up in the near future. The summer setbacks for Haaland and Nunez will not define United's season, but it has provided an early reminder to the new manager just how far the Red Devils have fallen.