transfer window opens despite the financial hit they have suffered from the coronavirus pandemic.The pandemic has already cost United £28million and the club's revenues for the third quarter fell by 18.7% to £123.7m, while the net debt soared by £124.4m to £429.1m.United remain committed of recruiting a winger, a playmaker, and a midfielder for next season but Borussia Dortmund are still demanding well in excess of £100million for Jadon Sancho.The United executive vice-chairman Ed Woodward said in April it was 'unrealistic' for clubs to plot marquee moves at the height of lockdown and a number of United targets are insistent on playing in the Champions League next season if they are to make a move.