Money to spend: In theory, manager Sir Alex Ferguson still has the £80m the club earned from the sale of winger Cristiano Ronaldo to Real Madrid. However, rumours always surround the financial stability of the debt-ridden club under the ownership of Malcolm Glazer.
January previous: Last season Ferguson signed Serbian winger Zoran Tosic and agreed a deal in principle for his former team-mate Adem Ljajic for £16m. United later withdrew their interest in Ljajic and Ferguson is notoriously frugal in January.
What they need: With doubts surrounding the long-term fitness of defender Rio Ferdinand and midfielder Owen Hargreaves, Ferguson may have to strengthen in these areas. Neither Ben Foster or Tomasz Kuszczak have proved they are suitable replacements for keeper Edwin van der Sar. Striker Dimitar Berbatov is yet to win over the Old Trafford faithful and winger Nani has not lived up to expectation.

Who they might buy: Bolton defender Gary Cahill, Everton's Jack Rodwell, Porto's Bruno Alves and Palermo's Simon Kjaer have all been linked to United. Lyon keeper Hugo Lloris and CSKA Moscow stopper Igor Akinfeev are also attracting interest. Benfica winger Angel di Maria is another player who could be heading to Old Trafford while many United fans would relish the arrival or Valencia forward David Villa.
Who might be leaving: Keeper Ben Foster may head out on loan to improve his prospects of inclusion in England's World Cup squad while Nani could be used as bait to lure Di Maria from Benfica. Striker Federico Macheda could also head out on loan while winger Tosic is expected to be shown the exit door after failing to impress in the reserves.
What the fans say: "We need to focus on getting a midfielder with flair and who has that creative edge we are lacking."