Manchester United has confirmed the sale of the iron gate to pack Bayern double stars, and the defense transformation is complete! Sell one, buy two model revealed

Manchester United have finally made progress on the transfer side ahead of the start of the new season, with ·the Red Devils confirming the sale of 26-year-old right-back Aaron Wan-Bissaka to Premier League rivals West Ham United, as well as the signing of centre-back De Ligt and right-back Mazraoui from Bayern Munich in the Bundesliga. All three deals have been agreed for, with medical examinations due to take place over the weekend before the signing is finalised.

The starting point for Manchester United's continued recruitment was the sale of Ole Gunnar Solskjaer's £50 million signing of "Spider-Man" Wan-Bissaka. He has only one year left on his contract, and there is no renewal clause, and he is unwilling to renew his contract as a substitute because he wants to play the main team. As such, selling him this summer is the only option for the Red Devils, otherwise he will leave for free next year.

According to Italy transfer experts Fabrizio · Fabrizio Romano, West Ham will pay Manchester United a £15 million transfer fee, which is 50% higher than their initial offer of £10 million, but a little lower than United's asking price of £18 million, so both sides have agreed to a compromise. United will have to compensate Aaron Wan-Bissaka for a portion of his earnings as his post-transfer earnings will be less than his £90,000-a-week salary at Manchester United.

With this issue resolved, Aaron Wan-Bissaka will undergo a medical examination with West Ham in London this Sunday or next Monday, and once approved, he can sign a contract. The England striker's five-year spell at Manchester United is coming to an end, with 190 appearances.

With Aaron Wan-Bissaka's transfer fee, United have the funds to complete the package of De Ligt and Mazraoui from Bayern. According to the calculation model of the Financial Fair Play Rules, all proceeds from the sale of players are immediately credited to the annual financial report, with or without instalments, which is equivalent to about 17.5 million euros.

Manchester United then reached a deal with Bayern Munich for De Ligt and Mazraoui, and it is reported that the 24-year-old Netherlands central defender De Ligt spent a total of 50 million euros, reaching the Bundesliga giant's target price, but 45 million euros of which is a fixed amount and 5 million euros is a floating clause, which Romano said the Red Devils paid in three instalments. De Ligt will sign a five-year contract with Manchester United with a one-year priority clause to be paid at €9 million on a 'amortisation' basis.

At the same time, Mazraoui's transfer fee is a fixed amount of 15 million euros, also plus 5 million euros of variable income, and the 26-year-old Morocco Iron Gate will also sign a "5+1" contract, according to amortization, only 3 million euros will be calculated on this year's account.

In other words, excluding the compensation paid to Aaron Wan-Bissaka, the transfer income from the sale of the right-back was enough to cover the cost of bringing in De Ligt and Mazraoui, so the deal was able to move forward. De Ligt is keen to play for Ten Hag and is willing to take a pay cut, but his salary is still as high as £200,000 a week, while Mazraoui is around £130,000, and they share the salary space left by the departures of Raphael Varane (£350,000) and Anthony Martial (£250,000) along with two other new signings, Zirkze (£100,000 a week) and Yoro (£140,000).

The sale of Aaron Wan-Bissaka and the introduction of De Ligt and Mazraoui bode well for Ten Hag's desire to revamp United's style of play. De Ligt is a right-footed centre-back and is an ideal pairing for Lisandro · Martinez on the left.

De Ligt struggled with injuries last season but has missed just 27 club and international games in the last three seasons and is similar in durability to Harry Maguire and less than United's other centre-backs Victor Lindelof (31 games) and Lima (67).

With De Ligt brought in, Ten Hag hopes to make United emulate his Ajax and play a more possession-based and fluid style of play, rather than the counter-attacking style of play that United have played in the past two or three years. De Ligt is a shrewd passer, averaging 77.5 passes per game with a 93.9 per cent success rate last season, including 7.86 long balls to 76.9 per cent. Even in his worst season, his passing stats were outstanding due to injuries and a lack of consistent playing time.

Of his 1,193 Bundesliga passes, 8.2 per cent helped his side advance the ball for at least 10 yards, and 9.1 per cent went straight to the final third.

This compares to just 5.4 per cent and 6 per cent of Lima's 1,528 passes in the 2022/23 Premier League. Last season's Maguire made 1,103 passes in the Premier League, with both stats of 6.6 per cent and 7.1 per cent respectively, both of which were inferior to De Ligt. Even taking into account the differences between the Bundesliga and the Premier League, this suggests that De Ligt could improve Manchester United's passing at the back.

Mazraoui is also a pass-and-control attacking full-back, and his one-on-one defence is clearly not as good as Aaron Wan-Bissaka, but is more suited to the style of play Ten Hag wants. However, Mazraoui has more injuries than De Ligt and is indeed something to watch further.