Manchester United are closing in on signing Joshua Zirkzee from Bologna after terms with the striker and his agent’s commission were agreed. The club are deliberating over whether to trigger the Netherlands international’s €40m (£34m) release clause or negotiate a higher fee that would allow payments by instalments.

Erik ten Hag is also targeting the centre-backs Jarrad Branthwaite and Matthijs de Ligt and cashflow is an issue for United, so having the funds to operate in the market is a balancing act reliant in part on outgoings that would draw finance from fees and the removal of salaries.

United have £40m-£60m before any sales so payment of Zirkzee’s release clause as a lump sum could hamper their ability to pursue other transfers. A decision on the best course of action is being considered by the football department, led by Dan Ashworth, who recently started work as the sporting director.

Ten Tag wants Zirkzee, who operates primarily as a centre-forward, to offer competition to Rasmus Højlund. In 178 appearances at No 9 the 23-year-old has scored 79 goals and made 45 assists, with his other senior goal coming as a supporting forward.

Zirkzee, who is 6ft 3in, started his professional career at Bayern Munich and played 17 times for them in three seasons, during which he was loaned to Parma and Anderlecht, before moving to Bologna in August 2022.

Zirkzee made his Netherlands debut in Saturday’s 2-1 Euro 2024 quarter-final win over Turkey as an 87th-minute substitute. He is keen to joined United.

Ruud van Nistelrooy will become part of Ten Hag’s coaching staff once the former United striker is granted a visa. He was photographed driving into the club’s Carrington training centre on Monday, the opening day of pre-season for players who have not participated in the European Championship or Copa América. He will not be involved until he gets a visa and is expected to coach the forwards.

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