Ndiaye Deal 'On' at Man Utd as INEOS Eyes £100m Midfield Overhaul

The pathway has widened for Manchester United to land Everton's Iliman Ndiaye in what could become a club-record swoop for the winger.

With the January window proving quiet on the Old Trafford front—a deliberate strategy allowing funds to accumulate for summer recruitment—the Red Devils remain focused on their broader reshaping plans. Michael Carrick's blueprint involves significant midfield reconstruction, with Bruno Fernandes and/or Manuel Ugarte potentially following Casemiro out the door, though strengthening in attacking areas remains on the agenda.

Enter Ndiaye. The 25-year-old Everton star has thoroughly vindicated the faith shown in him over the past 18 months, amassing 17 goal involvements across 56 appearances in all competitions. Now, fresh reporting indicates a move for the winger is genuinely "on", with sources identifying him as an "attainable" proposition.

The Senegalese flyer has emerged as the preferred option over AC Milan's Rafael Leao, despite Everton's valuation hovering around a potential record £75m. Speaking to sources, journalist Dean Jones outlined the reasoning: "Man United are being linked to Rafael Leao again, but I am told that is not one they really have on the radar at the moment. His talent is undoubted but there is a risk factor attached, and from recent conversations I've had, I get the impression he is not really in that top list that they are starting to put together.

"The left side of the team is definitely something they are looking at. They would like a left back and another attacker, as we have been reporting recently.

"The reason Ndiaye is such a good target is that he is attainable and also has transferable traits from Everton that are already proven within the Premier League. That domestic experience cannot be discounted when we look at how Man Utd build outwards from here. Leao is a sexy name and would make a good headline, but someone like Ndiaye is probably a better fit for the project."

On the midfield front, INEOS are reportedly preparing to invest £100m in securing Casemiro's replacement. Finance expert Stefan Borson contextualised the expenditure: "If you're talking about signing a top midfield player to sit in Manchester United's midfield, the range of cost is clearly £80-100m, which has with it £20m of amortisation cost per annum.

"It's one step forward cutting yourself off from a very high cost of an older player, but Casemiro has to be replaced and there's lots of risk with all of these acquisitions. Manchester United in particular have recruited in midfield many players where it hasn't worked, and then you're stuck with a very high cost that's very hard to move. I mean, Ugarte is a perfect example. Again, you just have to see how it pans out."