Manchester United are eyeing a £69 million Premier League left winger, ignoring Rafael Leão's overtures; they must sell a player first before considering a move.

Everton's Iliman Ndiaye has been placed on Manchester United's recruitment radar. A summer acquisition of a left-sided attacker could happen, but it hinges on offloading center-forward Joshua Zirkzee first. Since Zirkzee is keen to remain at Old Trafford, United haven't made any moves for the 26-year-old Ndiaye yet.

Senegalese international Ndiaye has been on Manchester United's radar for some time. However, with Matheus Cunha and Patrick Dorgu already in the squad, manager Michael Carrick doesn't feel an urgent need to sign a left winger.

But if Zirkzee leaves, the situation changes. In that case, buying a new winger would allow Cunha to serve as a backup center-forward, while Bryan Mbeumo could also operate as a false nine.

Transfer expert Ben Jacobs says Zirkzee wants to stay and fight for his place, but pre-season performances could be pivotal for his future. Clubs from Italy, Turkey, and Saudi Arabia have been in contact, but for now, the Dutchman is waiting and seeing.

Earlier this year, Manchester United showed some interest in RB Leipzig's 19-year-old Ivorian winger, Yang Diomande. However, Liverpool are now in the lead for his signature. Leipzig have slapped a €100 million (£86 million) price tag on him, which is too steep for United.

Aston Villa's Morgan Rogers is another rumored target. The 23-year-old England international can play as a left winger or a number 10. However, as a homegrown player, Rogers comes at a higher cost—Villa could demand a staggering £90 million. Ndiaye is certainly a more economical option. He has played on both flanks for Everton, can also operate as a number 10, and boasts outstanding dribbling skills.

Everton are under no pressure to sell either. Ndiaye still has three years left on his contract, though he has repeatedly turned down extension offers over the past year. Selling him this summer would allow the Toffees to maximize his value. When they bought him two years ago for just £15 million, his price could now be nearly five times that amount!

In two years at Everton, Ndiaye has made 71 appearances, scoring 17 goals and providing 3 assists. According to The Athletic, Ndiaye's contract contains a release clause that could be triggered as early as this summer. If he leaves, Everton hope to receive a transfer fee of £69 million (€80 million).

They benchmarked the price against Newcastle United's sale of Anthony Gordon to Barcelona. The main justification for such a high valuation is that David Moyes wants to keep Ndiaye. When asked about rumors of Ndiaye's potential departure in April, Moyes called him the player he would "least consider selling."

Moyes made it clear: "He's the last player I'd consider selling. Of course, there are others I don't want to sell either. I mean, I have no interest whatsoever in the rumors about him. It's getting harder and harder to build a team, and fans want to see immediate returns—it's tough for a manager to satisfy their expectations. So why would we give up one of our own good players?"

Earlier, Manchester United were also linked with AC Milan's Portuguese winger Rafael Leão. The 26-year-old has made 291 appearances for the Rossoneri, scoring 80 goals and providing 65 assists. Leão announced last week that he would leave San Siro this summer and openly expressed interest in the Premier League, especially Manchester United.

However, although United expressed interest, they haven't taken any action. Leão's attitude on the pitch and issues off it are believed to be major concerns. His agent has also recommended him to Arsenal, who remain unmoved. With the World Cup approaching, Leão's future is expected to be resolved only after Portugal's World Cup campaign.

AC Milan want a transfer fee of £43 million (€50 million). According to Gazzetta dello Sport, Galatasaray of the Turkish Süper Lig are the only club to have made a formal offer so far, but Leão is unwilling to play in Turkey and prefers to wait for a Premier League call.

Manchester United manager Michael Carrick has called the upcoming transfer window the most important ever. "I think the next transfer window is incredibly significant for everyone. The future is always the most important thing in the world, and I believe for every club, this is the most important transfer window in history," Carrick said. "That's the nature of it. Clubs want to keep improving, and Manchester United is no exception. Given where we are, the direction and balance, and our league position, there's a lot of work to be done. Some players will leave, and there's plenty of work ahead. Nothing matters more than this—the club must strive to do its best."