Manchester United's 42.5 million confirmed first signing, and the reason for the transfer fee was exposed! It was officially announced that Fanny joined and left the team

Manchester United have confirmed their first signing in the summer window, and as previously analysed, Bologna striker Joshua · Zirkze, who has a contract break clause, is the first to join. He will be billed for a transfer fee of €42.5 million (£33.7 million) and will undergo a medical and sign on Friday.

Netherlands lost 2-1 to England on Wednesday and Manchester United youngster Kobe · Meno met Zirkze after the game and they will be teammates. Zirkze has already flown to England on Thursday night and will start his two-week post-tournament holiday after completing the transfer formalities. British media photographed Zirkze and his entourage leaving Manchester Airport in two Mercedes cars belonging to Manchester United Club.

United ultimately did not take the form of activating the contract breaker to bring in Zirkze, although his release clause was only 40 million euros (£32 million), which seems to be a lower price.

However, according to the legal process, the repudiation clause must be paid in full in a lump sum. And the release fee can only be paid by the player himself, which means that the Red Devils must transfer €40 million to Zirkze, who will pay Bologna. As a result, the players will have to pay taxes on the money, which is understandably more expensive for Manchester United.

As a result, United opted to negotiate with Bologna, agreeing to pay an additional €2.5 million in exchange for a three-year payment structure. It was a happy result, with United actually giving less money and Bologna getting more transfer fees. Mourinho used the same strategy when he signed Diogu· Darlow.

Manchester United's third-quarter financial report showed that the club lost more than £70 million, and the club was determined to comply with the Premier League's PSR profitability and sustainability rules, considering the loss limit and the current financial constraints, so they chose to pay in installments in the transfer deal to improve the deficit.

As for Zirkze personally, he will sign a lucrative contract with a salary of 5 million euros per annum for five years, with the right of first refusal for a further year. He will be the replacement for Manchester United's no.9 Anthony Martial, and Ten Hag hopes the Netherlands from his former club Bayern Munich can use his 'forward unicorn' skills to improve his team's scoring difficulties.

Zirkze is also a player with championship experience, with official figures showing that he has won the Bundesliga once and the Champions League once at Bayern.

In addition, he led Bologna to the Champions League for the first time since 1963/64, showing that he also has the ability to make a difference in the mid-table teams, which is where United currently stand in the Premier League.

Although he mainly plays as a central striker in Bologna, Zirkze is also capable of playing on the wing, so there are still rumours in the English media that Manchester United could re-enter the centre-forward market with a £40 million bid for Brentford's Ivan · Toney or £30 million for Everton's Dominic Calvert-Lewin.

United have spent a total of €117.5 million in transfer fees over the last two summer windows to create a pair of Italy strikers, 23-year-old Zirkze and 21-year-old Hojlund, who could theoretically lead the line for many years to come, and they still have room for improvement.

This may depend on the level of new assistant coach Luther · Ruud van Nistelrooy, Manchester United officially announced on Thursday that Ruud van Nistelrooy and former Eredivisie Eagles boss Rene · Haacke have joined the coaching staff on a two-year contract, replacing the departing Benny ·McCarthy and Van der Gaag. Steve · McClaren and Darren · Fletcher and will remain on Ten Hag's coaching staff.

"I'm delighted that Rene [Harker] and Luther [Ruud van Nistelrooy] have agreed to join our program, adding a wealth of experience, knowledge and new energy to the coaching staff." 'It's a good time to renew our coaching team and we want to build on what we've achieved over the past two years and take it to the next level.'

Ten Hag hosted a dinner for Ruud van Nisray and Haacke at Italy restaurant La Famiglia in Cheshire that night, confirming the departure of Van der Gaag and McCarthy: "Mitchell [Van der Gag] has decided that this is the ideal time for him to start coaching alone, and I want to thank him for his excellent work over the past two years. The same goes for Benny [McCarthy], and we thank them both and wish them success in the future."

Sporting Director Dan · Ashworth added: "Together with Erik [Ten Hag], we are working to strengthen all aspects of our first-team operations and the renewal of the coaching staff is an important part of that. We are very happy to welcome Luther home, he has had so much success here as a player, and I know that he and Rene will help strengthen the winning spirit and the high standard."

Ruud van Nistelrooy scored 150 goals in 219 appearances for United between 2001 and 2006, while he won the Netherlands Cup in one season in charge of PSV Eindhoven before the 48-year-old took a year off after resigning due to disagreements with the hierarchy.

Meanwhile, the 52-year-old left his position as Eagles manager to join United, where Ten Hag's managerial career began, beating him in a managerial race but the pair became friends.

In addition, Manchester United also officially announced on the same day that 27-year-old Netherlands midfielder Donny van de Beek transferred to Girona in La Liga. Girona have a down payment of €500,000 (£423,000), which can be increased to €9.1 million (£7.6 million) under the floating clause, with a secondary transfer split. But in any case, the Reds must have lost a lot compared to the £35 million they spent on signing him from Ajax in 2020 (£39 million in total). But Donny van de Beek has been given a chance to fight for a new life, with Girona third in La Liga last season and eligible for the Champions League.