
Manchester United have reportedly held talks with clubs over selling two players, with replacements already lined up.
It has been a largely disappointing season for United as they are currently sitting in 16th place in the Premier League table.
However, Ruben Amorim can still end their dismal season on a high next week.
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On Wednesday night, United will take on Tottenham Hotspur in the Europa League final at the San Mames in Bilbao, Spain.
The winners on the night will secure a place in next season's Champions League, something that could change the club's summer transfer plans.
As reported by The Independent, United have already spoken to Italian clubs about the potential transfers of underperforming duo Joshua Zirkzee and Rasmus Hojlund.
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Both players were signed from Italian football, but have largely failed to perform to the required standards at Old Trafford.
In turn, the Red Devils are said to be interested in Bournemouth forward Antoine Semenyo and Ipswich Town striker Liam Delap.
However, it has been suggested that the possibility of the duo arriving may depend on the Europa League and player sales.
The report stated: "United have two parallel transfer plans, with one based on whether they qualify for the Champions League by beating Tottenham Hotspur in the Europa League final and one if they don't."
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Delap has been picked out as a player who is 'ideal' for the club's plans due to his Premier League experience and potential to improve.
However, United are said to face competition from Newcastle United and Chelsea for the 22-year-old, who has a £30 million release clause.

United could use technical director Jason Wilcox's relationship with Delap during the pair's time at Manchester City as a secret weapon.
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A deal to bring Cherries star Semenyo to Old Trafford may hinge on Champions League qualification and could cost around £60 million.
Meanwhile, United are also said to be working on a deal to sign Wolverhampton Wanderers talisman Matheus Cunha.
It has been claimed that the deal would cost around £60 million and is expected to get over the line regardless of what happens for the remainder of the campaign.
Topics: Manchester United, Football, Ruben Amorim, Liam Delap, Wolverhampton Wanderers, Bournemouth, Ipswich Town