Manchester United has identified two potential transfer targets for the winter window! One player is priced at 100 million, and Amrabat might only have the current squad available.

By the end of 2025, Manchester United's ups and downs persisted. Just when you believe they are underperforming, the Red Devils can pull off a surprise win; but when supporters feel assured, they end up losing. Consequently, the club had to quickly adjust its winter transfer strategy for January.

Ruben Amrabat insisted this week that Manchester United's transfer plans would not change due to short-term results, but Italian transfer expert Fabrizio Romano suggests that the reality might force both United and Amrabat to reconsider.

Manchester United has prioritized strengthening the midfield next year and expects to sign two players, though the club realizes some top targets may only be achievable in the summer window. Additionally, they plan to bring in another attacking player, a full-back, and a center-back. If André Onana or Alphonse Baindir depart and Tom Heaton retires, United might also sign a backup goalkeeper.

It is reported that the Red Devils are considering new signings in two positions during the winter window: midfield, which is well-known, and striker. United spent £200 million last summer to acquire three forwards—Cunha, Mbemou, and Sheshko—yet the team's scoring ability remains limited. Now, Zirkzee is pushing for a transfer to participate in the World Cup, having reached an agreement with Roma, and negotiations between the two clubs have begun.

Romano confirmed: "Zirkzee is ready to move to Roma and is very eager to join Gasperini’s project. He wants to return to Italy to become a key player, so he is keen to sign for Roma. Manchester United and Roma are negotiating a loan deal with a mandatory purchase clause."

If Zirkzee leaves, Manchester United must find a replacement. Unfortunately, Amrabat’s preferred target, Bournemouth winger Antoine Semenyo, has chosen Manchester City, and currently the Red Devils seem unable to find other suitable candidates. Leipzig's 19-year-old Yan Diomande has recently been linked with a move to United, but he will not be sold in January, and his price will start at 100 million euros next summer!

Regarding United’s plans, Romano added: "As far as I know, Manchester United will only approve a player's sale if a replacement is found. After failing to reach an agreement for Semenyo, they have resumed searching for attacking players in the transfer market. We all know United want to buy midfielders, but now they are also closely monitoring the striker situation."

The main midfield targets for United in the winter window are two names: Ruben Neves at £15 million and Conor Gallagher at £25 million. However, their likelihood of joining in January currently appears low.

The 28-year-old Neves rejected a contract extension from Al Hilal, but Manchester United has always felt he does not meet Sir Jim Ratcliffe’s recruitment standards. He will turn 29 next year and demands a weekly wage of £200,000. If United stick to their principles, they will not sign this Portuguese international.

The 25-year-old Gallagher has already met with Atlético Madrid about his future. If he transfers in January, many clubs will be interested. However, the idea that joining United would offer him more playing time and a chance to return to the England squad is actually inaccurate.

This season, Gallagher has appeared 25 times for Diego Simeone’s Atlético, including important Champions League starts. His main issue is being a substitute in La Liga. Moving to United might not significantly increase his playing opportunities, and it cannot guarantee his selection for the World Cup squad.

Moreover, Atlético insists on only permanent transfers and refuses loan negotiations. For United, a loan deal would be more reasonable, but Amrabat and Sir Ratcliffe also maintain they will not engage in short-term transfers, effectively ruling out loans. Therefore, if United end up making no signings in January, it would not be surprising, and Amrabat is prepared for the "best available squad" scenario.