Manchester United are likely to miss out on Champions League qualification, and it has been widely reported that the manager will have a 'war chest' of up to £200 million to spend.
The potential departures of experienced players such Rio Ferdinand, Patrice Evra added to Nemanja Vidic and the lack of quality in central midfield mean there are some key alterations that need to be implemented.
United have a core of quality that requires a few adjustments.
There are no issues regarding David de Gea at number 1 for Manchester United. Anders Lindergaard provides suitable quality to back up the spaniard. There is no need for change in the goalkeeping department.
United are strong in defence with Phil Jones and Chris Smalling able to challenge for a spot in their favoured centre-back position with the exit of Vidic and perhaps Ferdinand. They will be joined by Jonny Evans and the return of Michael Keane will add depth the central defensive department.
At right-back Rafael Da Silva has made the position his own and United could perhaps add an understudy for the Brazilian, but the position does not require urgent attention.
Depending on Patrice Evra's decision come the end of the season, United may need two left-backs with Alexander Buttner failing show enough quality to be a regular at United. Moyes should be looking at:
Luke Shaw - £20-30million
Young, quick and defensively sound, the Southampton and England left back is 18 years old and has made over 50 Premier League appearances for the south coast outfit.
Shaw would be an ideal replacement for the ageing Patrice Evra. He would bring many similar qualities as the experienced French campaigner who has been a mainstay in the United side since signing from Monaco.
His ability to get forward yet remain solid defensively would be something that David Moyes has been looking for since taking over at Old Trafford. Shaw's Southampton and England team-mate Adam Lallana believes he has the potential to be as good as the world's most expensive footballer - Real Madrid's Gareth Bale.
Bale began his career in the same mould as a pacey Southampton full-back. United missed out on Bale when he was at a similar stage of his career and won't want to make the same mistake again.
A problem could be that Shaw is a boyhood Chelsea fan and his parents live close to their Cobham base in Surrey, but a reported offer of £75,000 per week wage may tempt Shaw to become part of the Manchester United revolution and the Premier League's best paid teenager.
Central midfield has been a problem area for United for a number of years. Marouane Fellaini will be given time following his big money move. Michael Carrick is a mainstay but he is approaching his 33rd birthday and will not be around in the long term.
Darren Fletcher is another who has doubts surrounding his long-term fitness following a debilitating illness that has stolen a large chunk of his career. That leaves Tom Cleverley, who has come under fire following a number of recent lacklustre appearances.
With attacking midfield players, United have Adnan Januzaj, Antonio Valencia, Ashley Young, Nani, Shinji Kagawa and Juan Mata. Although some of these players have been painfully inconsistent, a lot of quality remains. Some may depart. Nick Powell, Wilfried Zaha and Jesse Lingard can be added to that list as they return from loan spells in the championship.
In reality, United could do with more than one addition in this area, but a key addition could be:
Ross Barkley - £20-50million
A skilful, tricky midfielder with an eye for a pass, the young Evertonian has spent recent years trawling through the lower divisions before bursting into the Everton first team and holding down a regular starting berth this season.
Barkley is the kind of player Manchester United will be looking at as he is yet to reach his full potential and, similarly to Shaw, may not yet be demanding Champions league football at this stage of his career.
Many will baulk at the reported £50million transfer fee, but it is difficult to put a price on this kind of talent and Manchester United will not be short of money to spend this summer.
United have never truly replaced Paul Scholes and have not signed an out-and-out central midfielder since Owen Hargeaves (Fellaini played as '10' for Everton). Barkley is a boyhood Everton fan and has made it clear that he is happy at Goodison Park, but every player has his price and he would only be moving half an hour down the M62.
He would add the energy and inventiveness that United have craved this season and would be a fantastic foil for the likes of Mata and Januzaj. If United were able to strike a deal, he could be a key cog in the engine room for years to come.
If Moyes can hold onto the services of Robin van Persie, then it can be argued that the front line does not require any attention.
With Van Persie, Wayne Rooney, Javier Hernandez, Danny Welbeck and Adnan Januzaj able to play up front, United have an enviable amount of quality in the forward positions. The return of young forwards Powell and Will Keane from loan spells, will add further competition and United should look to improve other aspects of the squad.
Overall, United have plenty of top class, but under-performing players within their squad. Manchester United have always been a club with tradition for giving youth a chance and this must continue. The addition of Ross Barkley and Luke Shaw would also go some way to taking United back to the pinnacle of English football.
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