The management is completely overhauled, with the American owner aiming to build a "New AC Milan".

Written by Han Bing Yes, almost none remain: CEO Furlani, sporting director Tare, technical director Moncada, and head coach Allegri are all kicked out. Milan's American owner Cardinale has taken a drastic step. Sports advisor Ibrahimović stays, as he is friends with the owner. Chairman Scaroni also keeps his job, but only to handle the new stadium project.

This season, many European giants have seen their performances collapse, including Liverpool, Juventus, Bayer Leverkusen, Marseille, Chelsea, and Tottenham. However, the typical response is just a coaching change, or at most adding a sporting director. No other club has completely restructured like Milan has.

Having held the initiative in the final matchday yet shamefully losing Champions League qualification, the Rossoneri, playing on a single front, lost at least €70 million in revenue. Owner Cardinale stepped in personally to carry out a massive management purge. The cost of the rebuild in termination fees amounts to €22 million: €10 million for CEO Furlani, €9 million for coach Allegri, and €3 million for sporting director Tare. Moncada's contract renewal had not even entered the process, effectively making his dismissal a free one when his contract expired. If Allegri takes charge of another team next season, his severance pay will be reduced.

The owner is personally overseeing Milan's full-scale rebuild. Maldini or Galliani are rumored by the media to possibly return, but the former has explicitly refused, and the latter is considered outdated. Aside from Ibrahimović, club chief brand officer Montini might be entrusted with an important role, becoming the only woman in the new management. Cardinale wants the management to become thoroughly younger.

In the post-match press conference after losing to Cagliari, Allegri kept repeating, "I have no criticism of the team." But Milan fans feel the opposite: two months of boos have been aimed at the unambitious players—those lacking courage, unwilling to take responsibility, and indifferent to the team's goals. Apart from a few like Modrić, Pulišić, Pavlović, and Saelemaekers, most players are considered unworthy of the red-and-black jersey. Cardinale tried to visit the dressing room more often to unite the squad, but it was futile. After losing Champions League qualification in the final game, he had no other choice.

This season, Milan has been in a state of internal conflict. Allegri has even publicly hinted that Furlani, Tare, Moncada, and Ibrahimović all meddled in first-team affairs. Italian media rumored that Ibrahimović privately contacted players and went against the coach's tactics behind his back. As a result, after the match against Cagliari, the Swede had to flee the stadium surrounded by security personnel.

Milan fans had long launched an online petition calling for "Furlani Out," and the "Furlani Resign" banner from the Curva Sud had been hanging for at least three home games. Ten days ago, Cardinale hinted at the idea of restructuring management in an interview with *La Gazzetta dello Sport*, and ultimately delivered the final blow.

Compared to the new management, Milan fans care more about who the next coach will be. Cardinale no longer wants to see 3-5-2 formations and defensive football; the new coach will be a rising star like Fàbregas. Currently, Bournemouth's Spanish coach Iraola is the top candidate, having already made contact with Milan. Other candidates include Xavi, Glasner (Crystal Palace), and Pochettino (USMNT), but Italian media believe the new coach will be finalized within a week to quickly calm the storm of public opinion.

Iraola is fluent in English, studied at law school, reads widely, and has a rigorous mind. While playing in North America, he played alongside Pirlo, giving him some understanding of Italy, especially Milan. He enjoys cycling and admires the Swiss-Italian cyclist Gianetti as his idol. Iraola appreciates the multidimensional and diverse tactics of American football and basketball, and always keeps a notebook and pen in his jeans pocket to jot down new ideas. This season, despite having sold off most of its defense, Bournemouth still managed to finish sixth in the Premier League, with observers noting American football-style kickoffs and set-piece tactics.

British media have tried to categorize Iraola's style: Klopp, Conte, data-driven, German, or French. But in the end, he resembles a "Frankenstein"—a blend of all those styles. Coincidentally, Iraola himself has described the Bournemouth team he coaches as "Frankenstein." And Mary Shelley, the author of *Frankenstein*, is buried in Bournemouth; Iraola once personally visited her grave.

Iraola is skilled at unlocking players' potential and knows how to promote academy talents—exactly the type that Milan's owner admires. More importantly, Iraola's current annual salary is only €1.8 million.

Although Milan will face competition from Benfica, Crystal Palace, and Bayer Leverkusen, the Rossoneri are a historic club. The chance to work with a young management team and have control over the first team are more important factors in attracting Iraola. For a Milan side that is already "in ruins," the top priority is to quickly find a new leader for the rebuild.