Man United transfer news: January 2024 window targets, signings, sales as Sergio Reguilon returns to Spurs

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It's shaping up to be a huge January transfer window for Manchester United, with the club in the midst of a (partial) takeover and the manager under siege.

The Glazers agreed to sell a 25 percent stake in the club to Sir Jim Ratcliffe and INEOS and there's hope among many fans that funds will be made available to manager Erik ten Hag.

Reports are already circling with regards to some incomings and outgoings we could see at Old Trafford in January, with the window having opened for Premier League clubs on New Year's Day 2024 and staying open until January 31.

However, United's dismal failure to qualify from their UEFA Champions League group could affect their already tight budget, while there is no guarantee Ten Hag will still be in the job for the rest of the month, never mind the season.

The Sporting News assesses some of the Man United transfer rumours doing the rounds right now, what Ten Hag needs and who could leave the club in the next month.

MORE: How Man United crashed out of Europe with worst UCL showing in 18 years

Man United transfer news: January 2024 window targets

Here are a few stories around United's potential January ins and outs, via the media, and our assessment of them.

Saudi Arabia trip could see four players leave United

One thing is clear: United need to raise funds through player sales if they want to make some signings in 2024 and avoid a greater risk of flouting financial fair play regulations. To that end, the Daily Mail reports that football director John Murtough travelled to Saudi Arabia earlier in December in order to generate some interest from the lucrative Pro League.

The report says United are testing the water to see if they could sell Jadon Sancho, Raphael Varane, Anthony Martial, and Casemiro, either in January or next summer. Offloading Sancho is considered a priority as he has been banished from the first team since effectively calling his manager a liar in September; the other three are seen as good options to raise cash, but none will be forced out as they are considered important members of the squad.

United to lean on INEOS link to sign Jean-Clair Todibo from Nice

Todibo, a 23-year-old centre-back, is an obvious link for United given he plays for Nice — the French club who are also owned by Sir Jim Ratcliffe. With the Brit taking sporting control of United and likely to appoint many of his own recruitment staff, Todibo could be a target with Ten Hag keen to reshape his defence. Latest reports from Football Insider say United are leading the race for his signature, having been interested in the previous transfer window.

Ronald Araujo a target should he choose to leave Barcelona

Various reports, including from Spanish media outlet Sport, have linked United with Barcelona centre-back Araujo, who could be another player to bolster Ten Hag's underperforming back four. The Guardian recently claimed United wanted a right-sided centre-back and both Todibo and Araujo, 24, would fit that bill. Bayern Munich are also interested in the player, who ideally wants to stay at Camp Nou.

Goalscoring woes could lead to Ivan Toney battle with Arsenal, Chelsea

Another position on that Guardian list is a striker, as it's clear United need to take some workload off Rasmus Hojlund up front after missing out on Harry Kane in the summer. Toney hasn't played this season for Brentford as he's banned for breaching FA betting rules, but according to the Daily Mail, he's a target for United in January, when he becomes available to play again. Arsenal have also been linked, along with Chelsea.

Serhou Guirassy a more left-field choice in attack

Another striker and this could be one that seriously boosts Ten Hag's options, with Guirassy, 27, in red-hot form for Vfb Stuttgart this season, netting 14 league goals already. Sky Germany claim the forward would be available for a reduced price in January and that the player is open to such a move.

Other rumours

United are linked with new players almost daily, such is their huge profile in the media, with those touted for a possible move ranging from Valencia goalkeeper Giorgi Mamardashvili, oft-linked midfielder Adrien Rabiot, RB Leipzig's former Chelsea forward Timo Werner and a number of others. Most of these moves, as it stands, are very unlikely to happen.

Which positions do Manchester United need to sign in January?

It's clear that United's troubles this season have largely been in central defence and central midfield, with a number of injuries taking their toll in such areas. Both Raphael Varane and Casemiro have endured their injury travails at times, but even when fit there are question marks over the former Real Madrid duo.

United struggle to dominate games with possession, with an over-reliance on previously unfancied Scott McTominay to score the goals for Ten Hag's side. There's plenty of promise in young midfielder Kobbie Mainoo, but another controlling midfielder would be ideal, with summer signing Mason Mount injury prone and not really fitting that bill while loanee Sofyan Amrabat is proving inconsistent.

Another striker would be ideal in January, with Hojlund in need of support, but such a signing would be expensive. United would get a cash injection from new part-owner Ratcliffe but still have to meet Financial Fair Play restrictions — something that will now be more difficult following their Champions League exit.

As stated in the Guardian report regarding would-be United signings in January, there's an acceptance around the club that signing all four required positions — two midfielders, a striker and a centre-back — would be "far from straightforward".

MORE: What's the latest with Jadon Sancho? Manchester United future explained

Who could leave Manchester United in January?

Jadon Sancho is top of the list of players likely to depart the club in January. The former Borussia Dortmund winger has been in exile ever since his public spat with Ten Hag following the player's non-selection for the trip to Arsenal in September.

Sancho, who hasn't even trained with the first team since that fallout, let alone be made available for selection, looks poised to sign for Dortmund on loan. He hasn't apologised to Ten Hag for the incident, which is why the manager has removed him from consideration and allowed him to leave.

Donny van de Beek has already left the club. The forgotten midfielder agreed to a loan move to Bundesliga side Eintracht Frankfurt. The German club will pay a loan fee for the former Ajax man, while the deal includes a buy option of €15 million (£12.9m/$16.4m). This clause is not compulsory, however.

Sergio Reguilon has also departed Old Trafford and returned to Tottenham, with United having activated the break clause in his loan deal. That was largely expected: the left-back was signed as emergency cover after injuries to Luke Shaw and Tyrell Malacia, but with both nearing full fitness, United were happy to see Reguilon's brief stay come to an end.

United, too, could look to offload Raphael Varane and Casemiro, who both struggle to stay fit consistently and are now the wrong side of 30. There would likely be interest in both players, but their wages are hefty and difficult for many clubs to afford.

Many fans would also prefer to see the back of Anthony Martial, whose contract expires at the end of the season, with the club reluctant to extend it. The Frenchman has been at United since 2015 and has largely proved underwhelming, especially this season as a backup to Hojlund.

Sancho, Martial, Varane and Casemiro are all named in a recent report by the Daily Mail as players United are looking to sell to Saudi Arabia, with the club's football director John Murtough flying over to the Middle East and reportedly holding talks with representatives of the Saudi Pro League. It's claimed United are looking to generate transfer funds by selling the aforementioned quartet.

Loans could be sought for Amad Diallo and Shola Shoretire in January, depending on their fitness and likelihood of getting first team minutes.

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Dominic is a freelance content editor and writer for The Sporting News.