Sky Sports News learned that Manchester United will rank 9th in the market after signing with Matheus Cunha and the potential arrival of Bryan Mbeumo.
Head coach Ruben Amorim is Viktor Gyokeres by Sporting Worked with him before.
Gyokeres is one of many strikers United are watching.
There was no formal contact between the clubs, but some reports from Portugal suggest that Gyokeres hoped to join the Champions League club.
However, Manchester United's focus will also be on leaving.
Manchester United expects to offer quotes to Marcus Rashford, Jadon Sancho, Alejandro Garnacho and Antony among others.
Talks between Manchester United continue Brentford sign Bryan Mbeumo.
Manchester United's first bid was worth up to £55 million and was rejected.
Manchester United will conduct all transfers this summer. They have prices for all interested players and don't pay.
They have other goals and if they don't work for them, they can be prepared to leave any deal.
However, Manchester United was impressed with the strong desire to join the club.
Sky in Italy Reporting Inter Milan Interested in Manchester United striker Rasmus Hojlund.
However, the decision on whether to officially approach Manchester United will have to wait until the club's management is finalized.
Cristian Chivu will be appointed as the new head coach and he will have a say in whether to reach an agreement for Hojlund.
It is believed that Manchester United is not "pushing Hoylund away" and that the offer is only possible if the player knows he wants a new challenge.
Manchester United says they PSR and UEFA Financial Rules When they announced a third-quarter earnings increase.
Manchester United's revenue rose 17.4% to £160.5 million, while wages across the business fell by £20 million to £71.2 million in the three months to the end of March.
The club said revenue increased due to additional matches in the Europa League and the impact of “the impact of transactions conducted during the January transfer window and the reduction of the cost of non-competitive staff due to the club’s restructuring process”.
Marcus Rashford and Antony loaned the club in the January transfer window.
A statement said: "The club remains committed to and abide by the Premier League's profit and sustainability rules and the European Union's financial fair play regulations."