Manchester United are close to completing a £33.7m deal to sign Dutch striker Joshua Zirkzee from Bologna and are determined to comply with Profit and Sustainability Rules (PSR) regards loss limits and accept their present situation is tight and will require discipline in their transfer dealings.
Zirkzee joined Bayern Munich from Feyenoord in 2017 before moving to Bologna for about £7.15m five years later after loan spells with Parma and Anderlecht.
He scored 12 goals in 37 appearances last season as Bologna claimed a surprise spot in this season’s UEFA Champions League.
Zirkzee was named in Ronald Koeman’s Euro 2024 squad but made just two substitute appearances for the Netherlands, totalling four minutes, plus injury time and was introduced into Wednesday’s semi-final defeat by England immediately after Ollie Watkins’ winner.