The Deloitte Football Money for 2020 has been published and as expected, Manchester United sit near the top.
But this is Ole Gunnar Solskjaer’s third transfer window and United have signed just three players in that time.
That underlines the discrepancy – once again – between United’s financial muscle and how they are able to use it in the transfer market.
These latest figures would make a failure to invest in the current transfer window inexcusable.

What do the numbers show?
United are third in the Money League, behind Spanish giants Barcelona and Real Madrid, with the former topping the list for the first time ever.
United’s revenue in 2018/19 was 711.5 million euros (£609 million), leaving Manchester City and Liverpool in their wake.
The underperformance on the pitch under Ed Woodward has not yet hit United’s commercial revenue off it, yet.
But the i report that United are expected to drop below their bitterest rivals in coming years, with the lack of Champions League football impacting our revenue if we fail to get into the top four this term.

Will United spend in January?
Nothing has changed behind the scenes since Solskjaer’s appointment, so United aren’t going into the window with a clear plan.
But perhaps many fans would just settle for some money being spent, especially in midfield.
United were at pains to distance themselves from speculation linking them with Bruno Fernandes in the summer.
Now, he’s the man they’re supposedly chasing. Is that just PR talk to keep fans strung along and excited during the transfer window?
Or will Woodward use some of that immense revenue to get the player over the line? Only time will tell.
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