Manchester United enter the final month of the transfer window still balancing several needs as they look to strengthen for the 2026/27 season.

For some time, the expectation was that as many as three central midfielders would arrive to address both Casemiro’s recent exit and the shortage of depth last season. Left back, left winger and striker were also understood to be areas of interest.

Earlier in the summer, United appeared to step away from moves for Mateus Fernandes and Sandro Tonali. Both players have since joined Tottenham Hotspur for a combined $249 million (£185 million), with cost and a lack of the same clear preference for Old Trafford previously shown by Matheus Cunha, Bryan Mbeumo and Benjamin Šeško all shaping that stance.

With Champions League football approaching, a larger squad would make sense, and using the budget carefully across several positions remains a logical approach. Yet a report from The Athletic suggests that may now come at the cost of a third midfield signing. It is “no longer certain” that another player will arrive for the deeper role in midfield, with Carlos Baleba, Aurélien Tchouaméni and Manu Koné among those linked.

That has prompted fresh thought around “where to next put their resources” in the market.

At left back, Newcastle United’s Lewis Hall could prove difficult to land, although other options are likely available for less money. The situation on the left wing may only become clearer once there is a resolution to Marcus Rashford’s future.

Up front, United may be better served by adding an older backup option for Šeško rather than a similar young rival for the 23-year-old. Jean-Philippe Mateta fits that type, while Dušan Vlahović, 26, remains a free agent after leaving Juventus.

Manuel Ugarte’s long-term absence leaves Santos and Tielemans to support Kobbie Mainoo. Tielemans and Mainoo are described as intelligent architects with overlapping qualities, while Santos is seen as secure in possession, a strong runner and a capable defensive screen. Even so, none of them offer the same destructive presence Casemiro provided.

Liverpool’s reported position on Cody Gakpo has added another layer to their planning for the 2026/27 season. The club are said to be unwilling to part with the forward for less than $160 million, if they are willing to sell him at all.

At first glance, that stance appears to run against expectations. Liverpool have already brought in Víctor Muñoz, Rio Ngumoha is continuing to develop, and they are still pursuing Bradley Barcola. That trio led many to think Gakpo could be moved on, particularly with Muñoz operating on the left and Ngumoha also preferring that side. Barcola, meanwhile, can play on the right, a position Liverpool still need to strengthen after the release of Mohamed Salah, even though his best work at Paris Saint-Germain came on the left.

A report from The Athletic saying Liverpool have “no intent” to sell Gakpo therefore came as a surprise on the surface. Tottenham Hotspur have “registered interest” through the player’s entourage, but no formal talks have started and there has been no contact with Liverpool.

Liverpool’s valuation is said to reflect this summer’s completed deals, including the sales of Morgan Rogers and Elliot Anderson, both of which were completed for just under $160 million to Chelsea and Manchester City respectively.

There is also a clear footballing reason behind Liverpool’s thinking. With Salah gone and Hugo Ekitiké expected to miss the start of the season after suffering an Achilles injury in April, the club do not want to “reduce” their attacking options. The intention is to “add” to them instead. Gakpo may also be receiving the benefit of the doubt because Andoni Iraola is arriving as a new manager with fresh ideas.

Gakpo’s value is not limited to the left wing. During his Liverpool career, the 27-year-old has also been used as a No. 9, including several times last season. That role was his main position in 2023/24, his first full campaign at the club, when Luis Díaz started on the left. He also played centrally in the second half of 2022/23, scoring seven goals in 21 Premier League matches, which remains his most productive spell for Liverpool.

Manchester United’s hopes of landing Lewis Hall from Newcastle United are fading, with the financial logic behind such a move looking increasingly weak. Newcastle have already sold two players for major fees this summer and could still profit from Bruno Guimarães, which leaves little incentive to part with Hall as well. Fabrizio Romano reports that Newcastle do not intend to sell and will make matters “complicated” for any club that makes an approach.

For United, an expensive chase for one position would sit awkwardly with broader plans for the remainder of the 2026/27 window. A central midfielder, a left winger depending on Marcus Rashford’s situation, and possibly a backup striker remain part of the ideal finish to the summer. That makes it hard to justify committing heavy funds to one full-back target.

The club have already shown a willingness to move on quickly when a valuation does not fit their model. The draft points to their approach this summer, where the same money that Spurs used to sign Mateus Fernandes allowed United to bring in both Andrey Santos and Youri Tielemans instead.

Left-back remains an area that needs careful planning. Luke Shaw was a rare source of consistency last season, starting every Premier League match. That was only the second time since his departure from Southampton in 2014 that he passed 30 league appearances in a season, but asking him to repeat that workload in a campaign that also includes Champions League football and domestic cups would be a major demand.

Tyrell Malacia has been released, while the only senior cover available, if Patrick Dorgu is viewed as a winger, comes from elsewhere in the squad. Diogo Dalot, Noussair Mazraoui, Ayden Heaven and Lisandro Martínez are all mentioned in that context. Harry Amass has impressed in preseason, but The Athletic have reported that United would be willing to sell him for as little as $8 million (£6 million).

If United want cover for Shaw, or a longer-term successor, Tyrick Mitchell fits the former category as an experienced Premier League option. David Raum offers stronger chance creation and crossing, while Antonee Robinson has already been linked with Old Trafford as a short-term solution rather than a long-term answer.