First signing confirmed! Manchester United has decided to buy Ederson for a total transfer fee of 38 million, and the next target has also been revealed.

Manchester United's talks with Serie A side Atalanta have progressed significantly, and they are on the verge of securing Ederson, a 26-year-old Brazilian midfielder, who will be the first addition to the Red Devils' summer squad. This claim is no longer just from Italian sources; Simon Stone of the BBC has also verified that the transaction is close to being finalized. Sky Sports in the UK predicts that an agreement for Ederson could be reached before the end of this week. Among reliable sources, only David Ornstein of The Athletic has remained silent, but it is only a matter of time.

According to reports, Ederson's transfer fee is a fixed amount of £35 million (€40 million) plus £3 million (€3.5 million) in add-ons, and the deal is about to be completed. In response, Manchester United's management emphasized that no agreement has yet been reached with Ederson.

However, the British Daily Mail reports that personal terms for Ederson are not expected to be an issue, and he is very eager to join Manchester United. According to rumors, his weekly wage would be £125,000 on a five-year contract.

Italian transfer expert Fabrizio Romano stated: "Personal terms have been finalized—a five-year contract. Ederson has agreed to join Manchester United, turning down other interested clubs, and is only waiting for the Red Devils. Atalanta and United have also been negotiating details of the €45 million deal for weeks. Now, it's up to United to decide whether to take the final step and when to do so."

Meanwhile, Manchester United officially announced on Thursday that the club posted a third-quarter profit of £37.7 million. CEO Omar Berrada publicly expressed confidence in the club's development prospects. After Carrick's permanent appointment, the club is eager to continue achieving good results, which necessitates strengthening the squad through signings.

The financial report shows that Manchester United still owes a huge amount in unpaid transfer fees. These arrears account for the majority of the £482 million debt in trade and other payables. This data indicates that the club still has much work to do in improving its financial situation, making the price and terms of new signings very important.

Ederson's transfer fee and salary conditions are quite cost-effective. Moreover, his acquisition is simpler, especially compared to their primary target, Elliot Anderson, whose club Nottingham Forest's key player prefers to join Manchester City. So United ultimately decided to act quickly and sign Ederson.

Ederson was once included in Ancelotti's 55-man shortlist but ultimately failed to make Brazil's World Cup squad. He has only three caps for his country, but Manchester United is not concerned about this issue. In the Ederson deal, the Red Devils have no competitors. Atletico Madrid also reached an agreement with Ederson but was unwilling to pay Atalanta's €45 million asking price, so Diego Simeone instead targeted Wolves' Joao Gomes.

Ederson, who turns 27 in July, has been assessed by Manchester United's scouts and transfer department as capable of bringing significant help to Carrick's team, with the ability to quickly adapt to the Premier League. Compared to Ugarte, who might be sold, he offers better running coverage and superior passing and control. He is considered a budget version of Bruno Guimaraes, who was recommended by Casemiro himself as a successor.

The reason he missed out on the Brazil squad is that Ederson's performance in the just-concluded season was not at his best. However, the Brazilian's career shows he has a good ability to adapt to different environments. Ederson started at Cruzeiro in Brazil but witnessed the club's decline before leaving, facing various debts and scandals and narrowly avoiding relegation.

Subsequently, he played for Salernitana and Atalanta in Italy, helping the latter exceed expectations, especially in European competitions, winning the Europa League. Now, Ederson will head to the most challenging stage, proving at Old Trafford that he can take his game to the next level. There, he will not be an automatic starter and will have to fight for playing time.

This season, Ederson made 59 tackles and 28 interceptions in Serie A, and regained possession in the opponent's half 62 times. These statistics rank him among the top 15 in his position.

However, if switched to the Premier League, his first two stats would not even make the top 20, and the third would not be in the top 10. Ederson made only 371 passes in the opponent's half, with only 2 successful through balls; Manchester United's Casemiro had 436 and 13, respectively.

Reportedly, Atalanta fans are not disappointed by Ederson's departure and believe the €40 million fee is enough for the club to buy a cheaper replacement. However, from United's perspective, compared to other targets whose asking prices often exceed €100 million or even pounds, Ederson's deal offers great value.

Manchester United also has another target in midfielder Matheus Fernandes, who is likely to leave West Ham this summer after the latter's relegation to the Championship forces them to sell players to balance the books. However, the 21-year-old M. Fernandes will certainly cost more than £50 million, given that West Ham paid £42 million for him last year; they are selling players to offset losses, not increase them!

Now, Italian media claim that after securing Ederson, Manchester United's next target is Newcastle United's Sandro Tonali, the 26-year-old Italian international who is "on his way to Manchester United." According to them, United does not see Newcastle's £87 million transfer fee as any obstacle.

Tonali moved from AC Milan to Newcastle for £55 million, with a contract until 2029, and the club has an option to extend for another 12 months. Newcastle already sold Anthony Gordon to Barcelona for €80 million, so they certainly won't discount Tonali. They also generated a record £130 million from selling Alexander Isak last summer, so they likely have the financial strength to withstand any pressure.