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Manchester United’s plans to overhaul their midfield are already progressing rapidly as INEOS aim to act decisively early in the summer transfer window.

The club has initiated discussions to assess the feasibility of moves for their primary targets, including Nottingham Forest’s standout player Elliot Anderson and Real Madrid’s star Aurelien Tchouameni. However, both pursuits appear unlikely to materialise, with Anderson reportedly close to joining Manchester City and Tchouameni content with life in Madrid.

United have been exploring alternative options such as Brighton’s Carlos Baleba — who had previously agreed personal terms with the club following last year’s approach — and Crystal Palace’s Adam Wharton. Yet, it is Atalanta’s dynamic midfielder Ederson who has emerged as United’s top priority at this stage, with negotiations ongoing over a £46 million transfer after a “verbal agreement” was reached on a five-year deal with the Brazilian international.

Simultaneously, United are intensifying efforts to sign West Ham United and Portugal’s young star Mateus Fernandes, who impressed during an outstanding campaign at the London Stadium despite his team battling against relegation. Productive discussions have taken place with the 21-year-old’s representatives, during which he expressed a strong desire to join Old Trafford ahead of other major European clubs, including Arsenal and Paris Saint-Germain.

Nevertheless, Newcastle United’s 26-year-old midfielder Sandro Tonali is believed to be Michael Carrick’s first-choice target to revitalise United’s midfield, particularly with Casemiro having likely played his final game for the club and Manuel Ugarte struggling to serve as a reliable deputy for the veteran Brazilian.

Despite a disappointing season at St James’ Park, Newcastle remain determined to retain their key players this summer. However, Tonali has reportedly been eager to leave since January, drawing attention from several elite clubs across Europe.

A potential return to Serie A has been discussed following interest from Juventus, while Arsenal are said to have conducted informal talks during the winter transfer window. Chelsea and Manchester City have also shown admiration for the Italian, with City even open to offering players as part of a swap deal to secure his signature.

However, Manchester United appear to be leading the race for Tonali, as reports from Tutto Mercato Web suggest that “the Red Devils are close to reaching an agreement with Newcastle.”

Initially, Newcastle had set a steep asking price of £100 million to ward off potential suitors, but that firm stance seems to have softened recently, with new reports indicating that an offer in the range of £70-80 million could be enough to finalise the deal.

If the Tyneside club are now prepared to sanction a discounted transfer fee for Tonali, it would clarify INEOS’s renewed interest — spearheaded by sporting director Jason Wilcox — after previously cooling their pursuit, and why a move now appears imminent.

INEOS intend to rebuild United’s midfield following a similar strategy to the one used for their attacking line-up last summer: targeting Premier League-proven players approaching their prime years. At 26, and having established himself among the league’s most accomplished box-to-box midfielders during his three-year spell with Newcastle, Tonali fits precisely the profile desired by both the club’s hierarchy and their manager this summer.