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Manchester United and Erik ten Hag could not agree over a new contract last summer.
Instead, the board decided to trigger an extension in his current contract which keeps him at the club until 2026.
At this moment, it will cost United around £17.5m to sack Ten Hag and pay him his salary compensation.
However, if results continue to disappoint, it may be financially sound to bite the bullet and get rid of the Dutchman.
According to UEFA, each of the 36 clubs that qualify for the Champions League receive around £15.6m in prize money.
If United were to let go of Ten Hag now, their losses in compensation payments could be made back within a year.
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However, United’s owners are aware that signing a top manager in the middle of the season is unrealistic.
That is why they are currently eyeing two elite European managers to replace Erik ten Hag next summer.
CentreDevils has been informed by an insider that Julian Nagelsmann and Xabi Alonso are United’s two favoured long-term managerial candidates.
Specifically, United’s hierachy are a big fan of Nagelsmann, who currently manages Germany.
The board are aware that it will be difficult to attract Nagelsmann away from his national team setup, as he has expressed a desire to win the World Cup in 2026.
“We want to become world champions”, he said last month, indicating that he plans to be in charge of Germany for at least two more seasons.
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Alonso is coming off the back of an invincible season with Bayer Leverkusen and has attracted interest from many top clubs.
As a former Liverpool player, there was much anticipation at the end of last season that he would succeed Jurgen Klopp as manager.
United fans may not welcome a rival cult hero with open arms, and it is unknown if Alonso himself would want to come to Old Trafford.
Speaking in March, Alonso explained that he has no desire to leave Leverkusen.
“I am a young coach, but right now, I feel this is the right place”, he said.
With this in mind, United have decided that Ruud van Nistelrooy will act as interim manager, should Ten Hag be sacked.
Other names on the list of potential long-term candidates are Thomas Tuchel, Zinedine Zidane, Ruben Amorim and Thomas Frank.
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