Manchester United must incur a loss of £33.5 million in order to meet the most difficult transfer goal.

Donny van de Beek is set to leave Manchester United this summer. (Image: Ash Donelon/Manchester United via Getty Images.)

The doors at Carrington will swing open on Monday morning to welcome back Manchester United’s players for the start of pre-season training.

Those who have not had international commitments over the summer are expected to report back to the club’s training base to begin their preparations for the upcoming campaign. United will kick-off their pre-season campaign on July 15, facing Rosenborg in Norway.

But by the time the plane carrying Erik ten Hag and his squad has touched down on Scandinavian tarmac, it is possible the door that swung open to welcome Donny van de Beek back to Carrington may have closed on his United career. As reported by the Manchester Evening News on Thursday, United are in discussions to offload him.

Girona, who will play in the Champions League this forthcoming season, have reportedly moved into pole position to secure Van de Beek’s signature. According to The Athletic, he will join the Spanish club for an initial fee of just €500,000 (£422,854 at current exchange rate) with a total add-ons package of €20m (£16.9m at current exchange rate).

Signed from Ajax in September 2020 for £35m, it is a deal that would represent an enormous loss United would have to stomach. But based on how the last four seasons have gone for Van de Beek, it is no great surprise.

Part of the Ajax team that enjoyed a famous run to the Champions League semi-finals under Ten Hag in 2019, Van de Beek was farmed out on loan for a second time by United in January, joining Eintracht Frankfurt in a deal that featured the option for the German club to sign him permanently this summer for for €11m (£9.55m), with €3m (£2.6m) in add-ons. However, a tally of just eight appearances meant that option was never going to be exercised.

Having played just 20 times since the start of the 2022/23 season, United were never going to be inundated with offers for the 27-year-old this summer. His stock has fallen to an all-time low and he is not an attractive option, meaning the club could have faced a situation where they were stuck with the Dutchman right up until his contract expiring next June.

He has played just 12 times under Ten Hag since being reunited with him at Old Trafford two years ago, making it clear that he has no place in the plans of his fellow countryman. It is in everyone’s best interests to find him a new home this summer.

In Girona, Van de Beek may be on the cusp of finding one. His agent revealed in May that a move to Spain could be a realistic option.

Donny van de Beek failed to impress at Eintracht Frankfurt. (Image: Lars Baron/Getty Images.)

Having splashed out £35m on him a little under four years ago, the reported fee that Girona may initially deposit into United’s bank account is a symbol of how unsuccessful United’s recruitment has been in recent years. It is situations like these that Sir Jim Ratcliffe and Ineos are determined to avoid repeating.

However, at the same time, getting Van de Beek off the books on a permanent basis this summer has to be viewed as a success, even if the losses column in United’s accounts will say otherwise. After playing just 20 times in two seasons, failing to make his mark out on loan and having been on a downward spiral for the best part of four years, United could have faced a long and anxious wait to learn of interest.

Instead, he could be their first major departure of the window. Others must follow to raise the funds United need to reinvest in the squad and bring in fresh blood, but interest in the likes of Aaron Wan-Bissaka, Victor Lindelof, Jadon Sancho and Mason Greenwood will be far greater than what it would be in Van de Beek’s case.

The Dutchman last completed 90 minutes in March 2022, starting for Everton in a 1-0 home defeat to Wolves. With that statistic in mind, it is hardly surprising United could be banking less than half a million.

Should the deal go through, United will then be praying Girona can resurrect Van de Beek’s career to ensure they bank the reported add-ons. They will not, however, be holding their breath.