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'Our priority' - Manchester United's focus on youngsters as PSR transfer decisions loom

Premier League clubs are using the sales of academy players to boost their financial fair play position but Man Utd are still aiming to develop players for the first team.

United have a proud track record of developing players for their first team

Manchester United's academy focus will remain on developing players to make it to the first-team squad, rather than using the youth system to balance the books and avoid falling foul of the Premier League's financial rules.

The final week of June has seen several clubs sell off academy graduates in order to get around breaches of the Premier League's Profit and Sustainability rules (PSR), with some trading with each other.

Academy players go down in the books as pure profit, which makes selling them attractive as it looks more profitable on a balance sheet. If you sell a player still under contract, that you paid a fee for, then the remaining amount to be amortised comes off before any profit is recorded.

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Recently, Aston Villa have done deals with Everton and Chelsea that have seen academy players moved between clubs and those transfers could see all three get away with a breach of PSR this season, with the financial year ending on Sunday (June 30).

It is a quirk of those Premier League rules that clubs are now seeing an advantage to sell academy players that they should be developing for the first team, but United's academy director Nick Cox said the aim at Old Trafford won't change.

United celebrated their 250th academy graduate to play for the first team in April when Ethan Wheatley made his debut and the club prides itself on its long history of youth development, with an academy player in every first-team matchday squad since 1937.