Harry Maguire and other key players could leave Man United in major summer shake-up

United boss Erik ten Hag has made goal-machine Osimhen one of his top targets heading into the summer transfer window.

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The chase for Osimhen, 24, has gained even greater importance given Tottenham chairman Daniel Levy's reluctance to sell Harry Kane to a Premier League rival.

If Spurs' record scorer does leave north London, and there is still every chance he signs an extended deal, Bayern Munich is seen as a more likely destination than Old Trafford.

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With two years left on his contract, Napoli are in a strong position to demand a mega fee for star man Osimhen, and it could cost more than £100million to prise him away.

That figure is not seen as a major stumbling block for Chelsea owner Todd Boehly, whose 'pay whatever it takes' approach has already helped steal Mykhailo Mudryk from under the noses of Arsenal.

Chelsea's policy of dishing out long-term contracts to new signings, which UEFA want to outlaw, has also left them in a strong position with regards to Financial Fair Play rules.

Despite the prospect of being sold in the near future, United have to tread more carefully to navigate those restrictions, largely due to over-spending on signings who have flopped in previous windows.

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Speaking at a recent fans forum, director of football John Murtagh revealed the days of over spending are over.

Key to United's summer strategy is raising funds from the sale of players Ten Hag does not see as part of his long-term plans.

These include club captain Harry Maguire, midfielder Donny van de Beek and injury-plagued Anthony Martial. Defender Victor Lindelof is also wanted by Inter Milan.

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Despite his recent resurgence, United would still be open to selling full-back Aaron Wan-Bissaka if their £25m valuation is met.

Wan-Bissaka was subject of interest from Wolves, West Ham and old club Crystal Palace in January.

Securing qualification for the Champions League would also help United's spending power.

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This means their final 16 games of the Premier League season and the upcoming Europa League tie with Barcelona are crucial for Ten Hag and any prospective buyers, who have until February 17 to formally declare their interest in bidding for the club.

talkSPORT understands there is genuine interest in investing in United from a Qatari consortium as well as British billionaire Sir Jim Ratcliffe.

Other groups from the USA and Middle East are also considering making an offer for the club.