While Mikel Arteta and Pep Guardiola boast two sides built over the course of years, Erik ten Hag is at the beginning of a difficult process.

Ten Hag is making steady progress at Old Trafford

Yes, the Red Devils have spent a lot of money in recent seasons, but their shocking start to the 2022/23 campaign showed just how much work needed to be done with a squad of misfits.

Ten Hag has been forced to deal with the Cristiano Ronaldo saga, the prolonged absence from Jadon Sancho, and now the internal investigation surrounding Mason Greenwood.

In January, the club looked to short-term solutions for their shortcomings in midfield and attack, signing Marcel Sabitzer in a last-minute loan deal, along with a similar move for Wout Weghorst.

While a miraculous title triumph remains possible, it is clear United are focussed on the summer – and challenging properly next season.

talkSPORT understands the Red Devils have prioritised the signing of a young midfielder and an elite striker in the upcoming window.

Barcelona’s Frenkie de Jong, Borussia Dortmund’s Jude Bellingham, Napoli’s Victor Osimhen and Tottenham’s Harry Kane are all on their shortlist.

Bellingham and Kane are both on United’s shortlist

Bellingham is wanted by every top club in Europe and United are unlikely to enter a bidding war for the England sensation.

Meanwhile, Kane is set to enter the final 12 months of his contract but could yet extend his Spurs deal.

If sold, Tottenham chairman Daniel Levy would be reluctant to do business with a Premier League rival and Bayern Munich are considered the more likely destination.

De Jong and Osimhen appear to be United’s most realistic targets, but both prospective transfers come with their own obstacles.

De Jong worked with Ten Hag during his time at Ajax

The Red Devils tried and failed to sign De Jong last summer, while Napoli are likely to demand more than £100m for Osimhen, who is considered one of Europe’s hottest forwards right now and wanted by Chelsea.

talkSPORT understands United will continue their recent ‘one-in-one-out’ policy under director of football John Murtough, who has organised the club’s previously chaotic approach in the transfer market since taking over from Ed Woodward.

Speaking at a recent fans forum, Murtough revealed the days of over-spending are over.

Key to United’s summer strategy is raising funds from the sale of players Ten Hag does not see as part of his long-term plans.

Osimhen has 17 goals in 18 Serie A appearances this term

These include club captain Harry Maguire, midfielder Donny van de Beek and injury-plagued Anthony Martial. Defender Victor Lindelof is also wanted by Inter Milan.

Despite his recent resurgence, United would still be open to selling full-back Aaron Wan-Bissaka if their £25m valuation is met.

If the Red Devils complete their summer clear-out and manage to land their top two targets, Ten Hag’s rebuild could be considered complete.

And with this XI, United will be aiming for a first league title since 2013…