Manchester United may not have the richest owners in the Premier League but Forbes richest club has started the process to regain the title.
Manchester City may be 13th in the Forbes list but few can compete against owners Mansour bin Zayed Al Nahyan wealth and the need to show intent has made in the purchase of Japan midfielder Shinji Kagawa from German side Borussia Dortmund for £12m.
The 23-year-old needs to pass a medical and obtain a UK work permit, but the monetary value to the global brand is clear in a country that provides part of the 659 million fans worldwide.
Kagawa scored 13 goals in 31 Bundesliga games as Dortmund won a league and cup double in the 2011-12 season.
United were reported to in pursuit of Eden Hazard from Lille before the midfielder signed for Chelsea as the club searches for a long term replacement for Paul Scholes.
The club have already released Michael Owen and with the futures of Nani, Federico Macheda, Park Ji-Sung, Tomasz Kuszczak, Oliveira Anderson, Paul Pogba, Bebe, Dimitar Berbatov and even Rio Ferdinand subject to transfer rumour.
Alex Ferguson has left for his annual break in the south of France and will wait while considering other options for rebuilding the squad that was second best to Manchester City in the title race.