Ideally moving on Pogba (he wants to leave £50-60M) and Martial £40-50M (I doubt he will be at the top top level, he's great but I feel he is a top 4 player, not a league winning starter XI), with getting rid of the deadwood Lingard (wage-bill), Jones (wage-bill), Romero (wage-bill), Rojo (wage-bill), James (gamble didn't work out).
Releasing Pogba leaves the issue of perhaps needing a deep-lying playmaker, the CDM needs to be one who can play line breaking passes but also screen the back 4.
Diallo coming in will fill Martials position, he will create a lot more, but there needs to be a striker that can juggle playing time like Cavani.
Getting in a CDM, CB and Striker will do wonders for the team.
United really didn't spend as much as they could have last summer, so I think there's money available, then you have funds raised from the wage bill being cleared and getting rid of some players who just aren't at the level
I think Sancho would have been a good fit but, but it depends on how Diallo performs in his 6 months pre-summer. Diallo I think is going to take Sanchos place so that deal is dead.
Problem with Diallo is he's young and he will need to put on a little muscle.
the CDM and CB I have no idea, but I think United would prefer Upamecano.
I think priorities would be: Haaland, Upamecano and a CDM, with Pogba and Martial out, would complete the team.
After that it's honestly just seeing how the team performs and adding in future windows.