Manchester United have begun its restructuring. Ralf Rangnick and Erik ten Hag will be in charge of leading the Red Devils back to the top. From next season the German will be the club's sporting director and the Dutchman the head coach of the first team.

Part of United's restructuring will be based on releasing and selling players, but also on signing new players. Erik ten Hag will have a budget of 240 million euros to assemble Manchester United's new squad.

Ralf Rangnick advised the club's directors to prioritize physical and aggressive players, and to work on a DNA profile of the player to be signed before signing him, to do a more methodical scouting job in order to make more coherent decisions before making very significant investments. Apparently, the new coach already has in mind some of the signings he wants for the team. One of his priorities is Darwin Nunez, the striker is valued at 100 million euros.

Erik ten Hag's top 3 priorities

Darwin Nunez

According to Daily Mail, Uruguayan Darwin Nunez would be the striker the Dutch coach is seeking. The 22-year-old player has had an extraordinary season. This season, the Benfica player has scored 33 goals in 39 games. In addition, the striker's attractiveness is that he moves all over the field.

According to Transfermarkt, the Uruguayan is worth 40 million euros, however, Manchester United are not the only club interested in Nunez, which is why Benfica have set a market value of 100 million euros for him.

Jurrien Timber

Jurrien Timber is a player Erik ten Hag knows very well. The Dutch coach is currently coaching the 20-year-old defender at Ajax. Timber has played 39 games this season. He is a defender who can play as a Centre-Back or Right-Back.

On his relationship with ten Hag the young man said: "With him I became the man I am today. The coach has talked with me a lot. He has been very critical, in a good and constructive way”. According to Transfermarkt, Timber has a market value of 30 million euros.

Pau Torres

Villarreal are in one of the best moments in its history. The team led by Unai Emery qualified for the Champions League semi-finals for the second time in its history. Several players are behind the great performance of the El Submarino Amarillo, among them Pau Torres.

The Centre-Back has been a key player in the team. He has played 40 games this season and his high level has made several teams want to sign him. According to Transfermarkt, Torres has a market value of 50,000,000 euros. As one of Erik ten Hag's priorities, Manchester United are willing to sign him.