Manchester United are close to completing a £33.7m deal to sign Dutch striker Joshua Zirkzee from Bologna.

United sources say the club are set to pay a slight premium on the £33.67m release clause in order to secure an extended payment period for the 23-year-old.

The Premier League club are determined to comply with Profit and Sustainability Rules (PSR) regards loss limits and accept their present situation is tight and will require discipline in their transfer dealings.

Long-serving forward Anthony Martial left Old Trafford at the end of last season when his contract expired.

The Frenchman’s extended absence because of injury, in addition to Marcus Rashford’s drop in form, left new signing Rasmus Hojlund to shoulder the striking burden.

Hojlund ended up losing his place in Ten Hag’s starting line-up for the FA Cup final win over Manchester City as the manager used Bruno Fernandes in a false nine role.

Zirkzee joined Bayern Munich from Feyenoord in 2017 before moving to Bologna for about £7.15m five years later after loan spells with Parma and Anderlecht.

He scored 12 goals in 37 appearances last season as Bologna claimed a surprise spot in this season’s Champions League.

Zirkzee was named in Ronald Koeman’s Euro 2024 squad but made just two substitute appearances for the Netherlands, totalling four minutes, plus injury time.

He was introduced into Wednesday’s semi-final defeat by England immediately after Ollie Watkins’ winner.