Manchester United intend to sign a goalkeeper and striker in what is shaping up to be a drastic summer transfer window at the club. Ruben Amorim decided less than two months into his tenure that United would need a new goalkeeper to compete with Andre Onana and a centre forward is an urgent priority. United have scored a meagre 38 goals in 33 Premier League games and have a -8 goal difference which has left them 14th in the table. Ipswich Town goalscorer Liam Delap has been identified as an ideal recruit. Delap, 22, has scored 12 league goals this season and will have a £30million release clause. United's budget in the summer is still undecided until it is known whether they will have qualified for the Champions League . United can only re-enter that competition if they win the Europa League and they face Athletic Bilbao in the semi-finals. Regardless of the scope United could have in the market, the club are insistent on a more disciplined approach after squandering hundreds of millions over the past 12 years. United did not break the £60m barrier for a signing in their first summer under the co-ownership of Ineos last year. The mid-season arrivals of Patrick Dorgu and Ayden Heaven were also economical purchases. Several elite clubs plan to recruit a goalscorer in the summer. Sporting striker Viktor Gyokeres played under United coach Ruben Amorim and has a release clause in excess of £60m. United have maintained contact with the agent of Benjamin Sesko, the RB Leipzig frontman who rejected United in summer 2022. Victor Osimhen was monitored by United during Napoli's title-winning campaign in 2022-23 and he has pillaged 29 goals in 34 games on loan at Galatasaray. Napoli have to sell Osimhen, 26, this summer as he is out of contract next year but it is unclear if United would have the budget to finance a deal. United have planned for a goalkeeper incoming for several months. Altay Bayindir could leave to increase his chances of starting for Turkey at the World Cup next year while Tom Heaton is considering retirement and his deal expires at the end of June. Onana switched to the Lian Sports Group agency two months ago but sources have stressed he sees his future at United, despite several high-profile errors this season. United would require £28.32m to sell Onana, having signed him for £47.2m on a five-year contract in 2023. A player's fee is spread over the length of their contract and their worth is calculated by how long is left on their deal. If United attempted to sell the goal-shy Rasmus Hojlund, who arrived in the same summer as Onana, he would be priced at £38.4m. Joshua Zirkzee, who is out for the rest of the season and managed only seven goals, is valued at £29.2m. Onana and Hojlund were signings closely aligned with former manager Erik ten Hag. Ten Hag managed Onana at Ajax while Hojlund joined the SEG International agency that represents Ten Hag on the eve of his transfer to United. As well as upgrading several areas of the squad, United would have to trim its size if they are not in the Champions League next season due to a freer schedule.