There is no one who will be able to contribute to the acute crisis (probably) that is now flying in to complete what will be Manchester United’s first January signing.

This winter, Manchester United is balancing on a very thin line financially, so if it is to be bought, it must also be sold. Reports that we have written about before say that it must actually be sold for more than it is sold for, at the same time as the wage budget must be reduced.

In short, the Reds must sell players to avoid violating profit and sustainability rules. The sale of Marcus Rashford, a homegrown player, will count as a 100 percent profit on the balance sheet.

But it seems that Ruben Amorim has already conceded defeat with regard to purchases in January. “We don’t have that opportunity in January,” he said after their 2-0 loss to Newcastle on Monday.

He added: “It’s not like I come here and can spend a lot of money to change the whole team. You know the situation, so there’s not much point in talking about it.”

Earlier this week, a report from The Daily Mail suggested that United have so far identified Nuno Mendes, Victor Osimhen and Antwerp goalkeeper Senne Lammens as potential targets.

But in terms of concrete talks, Cerro Porteno’s left-back Diego Leon looks set to be the first player to arrive in January.

Last month, it emerged that United were in “advanced negotiations” to sign the 17-year-old amid interest from a number of top European clubs, including Arsenal and Manchester City.

A transfer fee of $4 million has been agreed, according to journalist Cesar Luis Merlo, who claims several aspects of a deal have been discussed, including talks over add-ons and the player’s financial rights.

Several days later, Cerro Porteno president Juan José Zapag appeared to confirm that Leon’s move to Old Trafford would soon become official.

And now, journalist Bruno Pont has reported that Renato Bittar, Leon’s agent, has said that the Paraguayan defender will travel to Manchester in the coming days to undergo medical treatment.

Leon, who is considered one of South America’s most promising talents, has impressed during his breakthrough campaign in the Paraguayan Primera division.

After scoring the winner on his competitive debut back in August, he has since become a regular first-team player, making 19 appearances in all competitions.