Rebuild: Manchester United reportedly has a four-man summer shortlist that includes talents from Bayern Munich

According to reports, Manchester United have narrowed their recruitment target down to four players who are in their last year of contracts. The club plans to make a deal during the summer transfer window.

It has been reported by ESPN that Manchester United will implement the strategy this summer in an effort to stay within the Premier League’s profit and sustainability regulations, since the club’s finances continue to be tight.

Reportedly, Man Utd, now owned by new minority owner Sir Jim Ratcliffe, thinks this strategy will help them control their summer expenditure.

The Red Devils are reportedly considering a number of players, including Joshua Kimmich of Bayern Munich.

Kimmich, 28, has been linked with a summer departure despite being under contract with the German champions until 2025.

Previous rumours about transfers involving the German international have circulated among Manchester City, Liverpool, and Newcastle.

Alphonso Davies, a teammate of his at Bayern Munich, is reportedly also of interest to Manchester United.

If the Canadian left back is unable to extend his contract with Bayern beyond 2025, he is widely believed to be on his way to Real Madrid.

Reportedly, Manchester United has narrowed their transfer target pool to four players, including Nice midfielder Khephren Thuram, Canadian international striker Jonathan David of Lille, and another player.

David, a forward with 71 goals in 164 games for Lille (including 13 in 28 matches this season), would be a welcome addition to the аssаult.

Thuram, a 22-year-old who made his international debut for France last year, has been an important player for Nice, one of the clubs controlled by Ratcliffe’s INEOS business.