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      Hull star Oscar Zambrano BANNED after breaching anti-doping rules as club release statement

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      HULL CITY star Oscar Zambrano has been banned from football for breaching anti-doping rules.The Ecuadorian midfielder, 20, is currently on loan at the MKM Stadium from LDU Quito.Oscar Zambrano was hit with an immediate ban for breaching anti-doping rulesCredit: GettyHowever, he was slapped with an immediate suspension on Tuesday – although the player plans to appeal the decision.Hull confirmed the shock news in a statement. The club said: “Hull City can confirm that, with immediate effect, CONMEBOL, the South American Football Confederation, has suspended Oscar Zambrano for breaching the anti-doping rules set out in Articles 6 and 7 of the CONMEBOL Anti-Doping Regulations.”Zambrano and his defence will use their right to appeal this decision to the Court of Arbitration for Sport.READ MORE IN FOOTBALL”The Club is not in a position to provide further information at this time.”The bombshell announcement means Zambrano will be unavailable for Tim Walter’s Tigers when they take on Oxford United tonight. Zambrano was aware of the threat of a ban as he was investigated by the Ecuadorian FA for an issue that arose following a drugs test in March during his time at LDU Quito. Addressing the risk earlier in the season, the Ecuador Under-20 international said: “It is an issue that they are resolving and as I say, I believe that, thank God, it is on the right track, and at the end of the day, I am aware that it was not something that was intentional.Most read in Football”I know that a lot of people misunderstand it out there, but that’s normal and people can make whatever comments they want, to think what they can, they have every right but inside of me, I know how things were and what really happened. I’m calm, I’m training hard and hoping that I’ll be given the opportunity (to impress).”Hull owner Acun Ilicali previously vowed to stand by the youngster – after signing him knowing the possibility of a ban loomed. Football teams that controversially changed their badgeIlicali said: “He has an issue, but about this issue, we believe in him.”He told us his story and his problem is that he’s in danger of getting banned maybe but we think he is innocent. “He just explained everything to us and that’s the reason we will be able to get him with this budget. “If anything comes of course, there will not be any damage (to the club) and we will take this risk, so for us, it is okay.”Zambrano came through the academy at Colorados Jaipadida – the same youth team as Chelsea’s Moises Caicedo.But it was at LDU Quito where he made his name, progressing into the first team with the Ecuadorian giants. The youngster had a trial with Ajax and was also wanted by Sao Paulo as well as Colorado Rapids.READ MORE SUN STORIESHowever, he joined Hull on a season-long loan in August for the 2024-25 Championship season.Zambrano grabbed his first goal and assist for the club in the 4-1 win over Cardiff on September 28.Zambrano has 14 caps for Ecuador’s Under-20sCredit: GettyWho are these famous footballers? More

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      Scottish fan is ONLY away supporter to turn up to cheer on Atalanta against Napoli

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      JUST one Atalanta fan made it into the away section for their game against Napoli… and he was Scottish.Atalanta went to Antonio Conte’s Serie A leaders Napoli on Sunday without any support.Scottish fan Steven was the only Atalanta fan in the away end for their game against NapoliCredit: XThe home side banned anyone with a Lombardy postcode – where Atalanta is located – from entering the Diego Armando Maradona Stadium.This measure was taken for security reasons.But that did not stop Scottish supporter Steven from making the trek to Naples for the game.He could be seen all alone in the Atalanta section with a huge club flag.READ MORE IN FOOTBALLSteven also shared pictures of him inside the ground surrounded from all other corners of the arena by Napoli fans.But the area for the away fans was completely deserted as the Scot took photos with the stewards.Alongside the pictures, he added the caption on X: “Napoli stewards were amazing with me. Grazie.”Easiest shift they’ve ever had. What a game that was.”Most read in FootballCASINO SPECIAL – BEST CASINO WELCOME OFFERSIt turned out to be a memorable match for Atalanta as they claimed a stunning 3-0 win.Ademola Lookman scored twice in the opening 31 minutes, before Mateo Retegui added a third in stoppage time.Moment Napoli boss Antonio Conte hugs for Billy Gilmour after Scotland star’s standout performance The result moves Europa League champions Atalanta up to third and just three points adrift of Napoli in the Serie A table. More

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      New dad Ryan Giggs, 50, beams as he pushes baby girl in pram alongside girlfriend Zara Charles, 36

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      NEW dad Ryan Giggs has been spotted beaming as he pushed his baby girl in her pram alongside his girlfriend Zara Charles.Giggs, 50, and Zara, 36, made their first appearance with baby Cora near Old Trafford yesterday.Manchester United legend Ryan Giggs, 50, was seen beamingCredit: BackGridGiggs pushing his new baby girl in a pram alongside his girlfriend Zara CharlesCredit: BackGridLingerie model Zara kept it casual in a beige polo neck jumperCredit: BackGridFormer Manchester United winger Giggs smiled as he pushed Cora’s buggy.Lingerie model Zara kept it casual in a beige polo neck jumper, black skinny jeans, trainers and a black leather jacket.A spokesperson said: “Ryan and his partner Zara are delighted to announce the birth of their daughter, Cora Giggs who was born on Friday 1 November.”They extend their warmest gratitude to all the amazing staff especially the midwives at Wythenshawe hospital.”Read More SportGiggs is already dad to Sheffield United footballer son Zach, 17, plus daughter Libby, 19, from his marriage to Stacey Cooke.Zara — his partner since 2021 — also has a daughter from a previous marriage.The couple live in a £2.1million, seven-bedroom mansion which Giggs bought last year.In November Giggs celebrated his 50th birthday with a trip to Dubai with Zara.Most read in FootballShe surprised him by having red rose petals scattered across their hotel bed.Zara posted: “Yesterday was my best friend’s Big Birthday. Happy 50th, Ryan.”So grateful we got to spend it in one of our happy places. I will love you forever.”On Saturday Giggs was spotted putting his boots back on to help struggling Salford City.The Welsh legend, 50, was spotted back on the pitch for the warm-up in their League Two game against Fleetwood on Tuesday and then went into the dugout.Giggs is a part-owner of the club and there have been suggestions he could get more involved in the playing side.Whether he is going to make the move more permanent and significant remains to be seen.He was in the set-up for the 2-2 draw at Fleetwood, where Francis Okoronkwo netted a dramatic 98th-minute equaliser for City.And Giggs was snapped in the dugout again alongside boss Karl Robinson during Saturday’s 2-1 FA Cup win over Shrewsbury.Matthew Lund scored twice for the hosts as Salford extended their unbeaten run to five games across all competitions.The club had made a slow start to the new League Two season.But after a mini-revival, they now sit just two points off the playoff spots in 12th place.Giggs has not held a regular managerial position since leaving the Welsh national team in 2022.Giggs is co-owner of the League Two club along with his ex-United team-mates Gary and Phil Neville, Nicky Butt and Paul Scholes.READ MORE SUN STORIESHe joined the Red Devils as a 14-year-old and went on to win 13 Premier League titles, four FA Cups, three League Cups and two Champions Leagues.Over the course of almost 1000 games for Man Utd, he scored 168 goals.The couple were deep in conversationCredit: BackGridThe couple live in a £2.1million, seven-bedroom mansionCredit: BackGridThe couple at a Salford City game in AugustCredit: GettyGiggs and Zara at a restaurant opening in AprilCredit: BackGridZara works as a lingerie modelCredit: FacebookOn Saturday Giggs was spotted putting his boots back on to help Salford CityCredit: Getty More

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      Ruben Amorim’s Man Utd move sees his wife become rivals with her best friend, business partner and fellow Wag

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      THEY were the dream partnership at Sporting.Hugo Viana, as sporting director, sold on the likes of Bruno Fernandes, Pedro Porro, Joao Palhinha and Manuel Ugarte for huge profits.Hugo Viana is getting ready to take the reins at Man Utd from Sporting LisbonSporting Liston sporting director Hugo Viana is joining Utd’s rivals Man CityAmorim and Viana’s wives run an interior design business togetherWhile in came Viktor Gyokeres, Morten Hjulmand, Pedro Goncalves and Francisco Trincao – who could fetch huge fees thanks to their development under the club’s boss, Ruben Amorim.Working as well as they did attracted the Premier League’s big hitters.Viana will join Man City, where he will replace the departing Txiki Begiristain at the Etihad next season.Intriguingly, Amorim now comes in as Man Utd boss and will rival his old pal at club level.Read more football newsBut, it’s not just those two that’ll feel a divide in Manchester.Incredibly, the pair’s wives are best friends and run a business together.Amorim’s relationship with Viana began when they played together.Former team-matesThe two were team-mates at Braga during the 2012-13 season.Most read in FootballAmorim and former Newcastle midfielder Viana also share ties to lower-league side Belenenses FC.Amorim confirmed by Man Utd but it’s a huge gamble and delay to start is bizarreIt’s where the incoming Red Devils manager cut his teeth as a player, while Viana took his first steps as a director at the Lisbon club in 2017.It was Viana who contributed towards Amorim’s rise at Sporting.Back in 2020, he was already two years into his role at Sporting when he hired Amorim as head coach.Viana was impressed by his pal’s single season at Braga – leading the club to a third placed finish in the league, as well as a domestic cup win.“I think one of the best things that Viana did was to bring the people that he trusts like Amorim,” Viana’s former team-mate Helder Barbosa told The Guardian.“He’s a young coach and the people start talking a lot about the money they spend but right now everybody talks that he was not a cheap coach but probably he’s the best coach in Portugal right now and he’s young, so they are closer than ever before.”Amorim and Viana were former team-mates at Braga togetherIt was Viana who was instrumental in Sporting hiring Ruben Amorim as bossread more sport featuresSuccessViana and Amorim formed a unique partnership at Sporting, where they helped the club win two league titles in four seasons.That success came through savvy recruitment.Amorim groomed players like Bruno Fernandes, Pedro Porro, Joao Palhinha and Manuel Ugarte.Those stars would earn big-money moves abroad – boosting the club’s coffers.Fernandes signed for Man Utd for a staggering £68million, while Pedro Porro cost Spurs £40million, Joao Palhinha fetched £20million, and Manuel Ugarte joined PSG for north of £50m, a similar fee to the one he joined the Red Devils for this summer.Big money for a club like Sporting, who spent it wisely thanks to Viana.The likes of Viktor Gyokeres, Morten Hjulmand, Pedro Goncalves and Francisco Trincao all came in, and under the guidance of Amorim their values have now risen to well beyond what was paid for them.That is especially relevant in the case of Swedish goalscoring machine Gyokeres, who was signed for around £17million – but looks likely to move on for £70million plus.Viana, wearing sunglasses, joined Amorim on the bench for a pre-season friendly in 2021Amorim was lofted in the air by the players after winning Sporting a league title in the same yearWivesIt’s not just Amorim and Viana who have a successful working relationship.Amorim is married to Maria João Diogo and the pair have a son.Maria has built her own business in interior design with a degree in telecommunications engineering.The couple got married in 2013 in front of 160 guests at a beautiful ceremony at the Palácio de S. Marcos church in Coimbra.Present for the nuptials were Viana and his missus, Raquel Gomes, who got hitched some ten years earlier.Maria and Raquel are also best friends, who run an interior design business together called Dois Tons.They aim to “create spaces with a unique identity” through their use of “color palette, textures and which are an extension of their history”.Their Instagram page shows off some of their creations, and has around 7,000 followers.Ruben Amorim is ‘Mourinho 2.0’ who turned Sporting from ‘walking dead’ into Portuguese champs… he can revive Man UtdWHEN Ruben Amorim took charge of Sporting Lisbon in March 2020, one club official compared their situation to the “walking dead”, writes Jordan Davies.Optimism and hope was at an all-time low.But the Amorim-effect was almost instantaneous, guiding the Portuguese sleeping giants to their first league title for 19 years in 2020/21, losing just once and only conceding 20 goals.Since then, Sporting have lifted another league title in 2023/24 – as well as two League Cups – and currently sit top with nine wins from nine this term.He may be young, but Amorim already has an eye for rebuilding and revitalising fallen super powers with his infectious charisma and intense tactical philosophy that hardly ever wavers. The “walking dead” at Manchester United must be praying for a similar sort of revival.And they may just get it from one of the most talented young coaches on the continent – a man accustomed to breathing new life back into crumbling institutions such as Old Trafford.Amorim has spent the last decade dreaming of one day gracing England’s Premier League, such was his admiration for an ex-United boss in Jose Mourinho growing up.Often nicknamed ‘Mourinho 2.0’, Amorim spent a week with his coaching idol in an internship capacity at United’s Carrington training base in 2018, going on to cite him as his “reference point”.United should not be expecting a mini-Mourinho, as Amorim said himself: “Mourinho is one of a kind. There won’t be another Mourinho. Mourinho is unique.”And yet, you cannot help but compare the two.For all the mismanagement in the Old Trafford hot seats over the years, this would be a real get – finally a slap in the face United’s Prem rivals have no answer for.Maria João Diogo, left, and Raquel Gomes are best friends and business partnersMaria and Raquel run interior design company Dois Tons togetherMaria and Raquel’s work features on the company’s Instagram pageAmorim and Viana leave Sporting with their heads held high and for pastures new.READ MORE SUN STORIESOne will be red, one will be blue. But how will their wives get on once they become noisy neightbours…?Let the rivalry begin. More

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      Premier League club chairman admits texting refs’ chief Howard Webb DURING game before controversial decisions

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      IPSWICH TOWN’S chairman has admitted he texted referees chief Howard Webb DURING his side’s controversial draw with Leicester.The Tractor Boys were 1-0 up at home on Saturday when star man Conor Chaplin was shoved in the box by Foxes ace Abdul Fatawu.Ipswich chairman Mark Ashton texted Howard Webb during the 1-1 draw with LeicesterCredit: PAAshton was desperate to talk to Webb about recent VAR decisions against his sideCredit: GettyDespite it appearing to be a clear penalty, the incident was bizarrely waved away by the referee and VAR.Things then got even worse for Ipswich when Kalvin Phillips received a second yellow card and trudged off for an early bath.And Ipswich’s worst fears were realised when Jordan Ayew nabbed a 94th-minute equaliser for Leicester to split the points.It’s not the first time Kieran McKenna’s side feel they have been hard done by since their return to the top flight.READ MORE IN FOOTBALLIn their 2-0 defeat to Everton, Ipswich were given a penalty for a foul on Jack Clarke before the ref’s decision was reversed by VAR.And in the following week’s 4-3 defeat at Brentford, the promoted side saw VAR overturn a decision to award a free-kick while instead handing the Bees a decisive penalty.Ipswich chairman Mark Ashton has now revealed he messaged ref chief Webb DURING his side’s game against Leicester, begging for talks on VAR clarity before his side were denied a penalty.Ashton told BBC Radio Suffolk: “I thought Saturday was a real injustice. Those who know me know I care passionately about this club and will give my last breath defending it.Most read in FootballCASINO SPECIAL – BEST CASINO WELCOME OFFERS“And I made that very clear to Howard Webb. I actually messaged him when we were 1-0 up because I had a sense of the way this was going to go.“I said, ‘Can we speak directly after the game?’ We spoke and some of that conversation needs to remain private because I’ll end up being on a charge.Ipswich Town Football Club announce plans to redevelop 53-year-old stand in ‘exciting project’ with hotel and aquatics centre Ipswich feel they were denied a clear penalty against LeicesterCredit: RexThey also saw Kalvin Phillips sent offCredit: Rex“I’ve seen on international broadcasters today, former refs giving their opinion it’s not a penalty. You cannot be serious. Come on, don’t just back your former colleagues. It’s a stonewall penalty.“All I look for is consistency and right now I’m confused. The culmination of that conversation with Howard is that we will meet this week at Portman Road to discuss it because we need answers.“I can’t understand some of the decisions and I struggle to understand why we weren’t awarded a penalty.” More

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      Chelsea fans hit by travel chaos for Conference League clash against Noah as club release statement

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      CHELSEA fans have been hit by travel chaos ahead of the Conference League clash against FC Noah.The Blues continue their European campaign by welcoming the Armenian outfit to Stamford Bridge on Thursday evening.Chelsea fans will face travel disruption on ThursdayCredit: AlamyHowever, fans planning to travel to the match via the London Underground will now have to make different arrangements.Tube services will be severely impacted by strike action as there are not expected to be any trains running.Chelsea has warned supporters and notified them of the inconvenience.A statement read: “Supporters coming to Stamford Bridge for this week’s game against Noah are notified in advance that London Underground services are set to be affected by industrial action.READ MORE ON FOOTBALL”Chelsea play our next Uefa Conference League fixture against the Armenian side on Thursday (7 November) and currently no tube trains are expected to run that day.”Alternative services are likely to be busier than normal so it is important to plan ahead and check before you travel.”On Sunday (10 November), when we host Arsenal at Stamford Bridge, London Underground is expected to run as normal apart from some services which may be affected by planned works.”The Blues have won both of their Conference League fixtures this season.Most read in FootballCASINO SPECIAL – BEST CASINO WELCOME OFFERSEnzo Maresca’s side began the league phase with a victory over Gent before dispatching Greek side Panathinaikos.This has left Chelsea at the top of the qualifying league while Noah is in 18th place, having won one and lost one.Shocking moment woman appears to make racial slur live on TV leaving presenter stunned after Man Utd vs ChelseaChelsea player ratings vs Man UtdCHELSEA came from a goal down to rescue a point at Old Trafford.Robert Sanchez brought down Rasmus Hojlund with 20 minutes remaining and Bruno Fernandes rolled in what looked to be a decisive spot kick.But Chelsea hit back swiftly as Moises Caicedo’s sweet strike flew into the bottom corner.Here is how SunSport’s Lloyd Canfield saw the performances of the Chelsea players in the 1-1 draw…Robert Sanchez – 3Made a few really good saves in the first half, and was much improved after a poor performance last time out against Newcastle.That was until he gave away a reckless penalty on Rasmus Hojlund, which was easily dispatched by Bruno Fernandes.His mistakes are starting to cost Chelsea time after time.Malo Gusto – 2Got in good positions in the first half, but was often wasteful when he got there.Was booked for a late challenge on Manuel Ugarte, before being hooked for Cucurella at half-time after an awful overall showing.Wesley Fofana – 6A strong performance at the back was marred only by the Frenchman letting Rasmus Hojlund escape him before winning a penalty for his side.Showed brilliant recovery pace throughout the game, and made some crucial challenges too.Levi Colwill – 6That was a strong defensive showing from the Chelsea number 6.For a player with a passing range as impressive as his is, it would’ve been nice to see him use it more as Chelsea looked for a goal.Reece James – 5Improved this week, but still showed signs of rustiness as he gave the ball away in dangerous positions a few times.More effective on the right side in Malo Gusto’s position, and more comfortable there as expected with Marc Cucurella on the left.Another 90 minutes in the tank is fantastic news for Chelsea fans.Moises Caicedo – 9Scored a certain contender for goal of the month with a sensational volley from the edge of the box to level the scoring for his side.Effective in breaking up play for the Blues once more, and showed why he is worthy of the £100m price tag Chelsea paid for him.Romeo Lavia – 8Another impressive midfield performance from the Belgian, who shows prowess beyond his years on and off the ball.Seems the perfect pivot partner for Moises Caicedo, and people need to start talking about how Manchester City let him go for peanuts.Noni Madueke – 6Unfortunate to hit the post in the 13th minute with a header following a corner.Worked hard defensively throughout the game too, but was unable to really put his creative abilities to the test.Cole Palmer – 7In the first half, his signature ‘Palmer touch’ got the away supporters off their feet, and he was Chelsea’s most creative outlet on the day.Unable to add another goal or assist to his impressive tally this season, but still had a solid showing.Pedro Neto – 5Showed flashes of brilliance on the left-hand side, and came close with a shot across goal in the second half.Was moved to the right-hand side in the second half, but it was much of the same from there.Nicolas Jackson – 5Pretty invisible up front for Chelsea today.Worked hard and tracked back well when required to, but fans were left confused as to why Christopher Nkunku was left on the bench.In fairness to him, could’ve had an assist if Enzo Fernandez could finish his dinner.SubsMarc Cucurella (for Gusto, 46 mins) – 5A solid showing on the left-hand side. Chelsea look a better team with him in the 11.Mykhailo Mudryk (for Madueke, 70 mins) – 4Tried to light things up on the left hand side, but his spark wasn’t enough to win the game for his side.Enzo Fernandez (for Lavia, 70 mins) – 2Missed an absolute sitter which would have won his team the game after coming on. Looks very short on confidence.Click here to read more Chelsea stories.Chelsea are hoping to return to winning ways after their 1-1 draw at Old Trafford against Manchester United.Moises Caicedo’s superb strike cancelled out Bruno Fernandes’ second-half penalty to earn a point.Levi Colwill hailed his goalscoring team-mate after the match.The defender said: “It was definitely huge. You’ve got two ways to react, you either put your head down or you get on with it and try to get the equalising goal, which obviously we did.”Moi is an amazing player and we’ve got so many of them that, when you’re struggling in a game or when you’re not scoring, they pull out that magic.”We’ve been behind already this season and we know you’ve got to react fast.”We know we’re a good team, we believe we’re going to create more chances to score no matter the time in the game.” More

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      Huge Arsenal boost as Martin Odegaard returns to training ahead of Inter Milan clash

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      MARTIN ODEGAARD has given Arsenal a huge boost by returning to training ahead of their Champions League clash with Inter Milan.The Gunners will face off against the Italian champions at the San Siro on Wednesday evening.Martin Odegaard returned to Arsenal training on TuesdayCredit: GettyThe captain has not played since early SeptemberCredit: GettyIt is not yet known when he will be available to playCredit: GettyOdegaard’s return will be a huge boost to manager Mikel ArtetaCredit: PACaptain Odegaard, 25, has been sidelined since suffering an injury while away on international duty with Norway at the beginning of September.Since then, Mikel Arteta’s men have won just three of their last seven Premier League games and are without a victory in three matches.Defeats to Bournemouth and Newcastle either side of a draw with Liverpool have left Arsenal seven points adrift of Arne Slot’s pacesetters.So the return of Odegaard after two months out will be a welcome sight for Arsenal fans.READ MORE ON ARSENALHowever, it is not yet known when he will be ready to play.Odegaard scored 11 goals and assisted 11 more in 48 appearances last season.Arteta has tried a number of players in the No10 position during his skipper’s absence.Leandro Trossard, Kai Havertz and Ethan Nwaneri have all attempted to fill Odegaard’s boots, but with little success.Most read in FootballCASINO SPECIAL – BEST CASINO WELCOME OFFERSFollowing their game against Inter, Arsenal travel to take on Chelsea in a huge London derby on Sunday.Defeat could leave them 10 points behind in the title race.Jamie Carragher SAVAGES Arsenal on Monday Night Football and says they’re ‘like a Mourinho team without the trophies’Arsenal’s injury list currently stands at three – Takehiro Tomiyasu, Riccardo Calafiori and Kieran Tierney.Raheem Sterling will also be absent for the Chelsea game as he cannot face his parent club.How Edu made Arsenal great againBy Jack RosserEDU GASPAR has been on a mission to ‘Make Arsenal Great Again’ ever since returning to the club he played for 2019.After a few wobbles early on – signing Nicolas Pepe will never reflect well – the Brazilian has, alongside Mikel Arteta, been crucial in the club’s transformation.Arteta was brought in as the new manager within months of Edu’s return to North London and the former midfielder stuck by the boss when the pressure was on two years into the job.Instead of making the knee-jerk decision to change manager again, the former Brazil international, joined forces with Arteta to institute a huge change of culture at The Emirates.Overpaid toxic influences such as Mesut Ozil and Pierre-Emerick Aubameyang were purged from the dressing room and Arsenal set about adding strong characters.Edu finally got the club competing in the transfer market again, with Martin Odegaard an outstanding capture for the club. In landing Declan Rice ahead of Manchester City last year Arsenal showed they couple compete for and sign some of Europe’s biggest talents once more.Arsenal have become one of the most attractive clubs in the Premier League and one of the most efficient in the market.While there have been big deals for the likes of Rice and Calafiori, there have been smart ones too – picking out value where others have lost hope.Kai Havertz appeared as a surprising signing after a dreadful season at Chelsea. But after Edu gave the German space and support to rebuild his confidence he has developed into a fine asset for Arteta.Edu does not only have a tight relationship with Arteta – who many fans will be glad signed a new deal before the sporting director’s departure – but the players too, always ready and waiting to check in, keep them going.London Colney and The Emirates will feel a very different place for all of them without Edu. More

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      Man Utd face being forced into end-of-season firesale if they want to back Ruben Amorim in January transfer window

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      MANCHESTER UNITED may need to hold an end of season fire sale to give new boss Ruben Amorim January transfer wriggle room.The Portuguese boss will step into the Old Trafford firing line on Monday after finally severing his links with Sporting Lisbon at the weekend.Ruben Amorim could look to make signings in JanuaryCredit: GettyStriker Viktor Gyokeres could follow from SportingCredit: AFPMan Utd may need to sell to meet PSR requirementsCredit: GettyAmorim will be inheriting a squad that appears way short of what is required for United to challenge at the top of the Prem.The new manager is expected to play his preferred back-three system with wing-backs forced to work hard at both ends of the pitch.But while the United leadership will be keen to give the new manager the tools he needs to make an early impact – the club’s Profitability and Sustainability Rules position is likely to require departures before the end of the financial year on June 30.This is due to be the last year of the Prem’s current PSR regulations, with clubs moving to a Uefa-style “squad cost ratio” system for next term.READ MORE IN FOOTBALLBut the breach penalties handed out to Everton and Nottingham Forest last season mean all clubs including United will know they risk points deductions for next term if they exceed the “permitted loss” limit of £105m over three seasons to the end of this campaign.United’s summer transfers under now-axed Erik ten Hag saw the arrivals of Leny Yoro, Matthijs de Ligt, Noussair Mazraoui, Manuel Ugarte and Joshua Zirkzee for a combined £172m.For PSR calculations, those arrivals are “amortised” over their contract lengths, meaning a seasonal cost of £37.1m.That outlay came with a huge influx of transfer income, as United sold players including Scott McTominay, Mason Greenwood and Aaron Wan-Bissaka for a total of £86m, more than making up for the money spent.Most read in FootballBEST FREE BET SIGN UP OFFERS FOR UK BOOKMAKERSThree Sporting stars Amorim could swoop for after joining Man UtdRUBEN AMORIM has ruled out poaching any of his Sporting Lisbon players in the January transfer window.But the Portuguese side’s chiefs expect Amorim will come calling in the summer – with his cheque book wide open.Here’s are three Sporting starts United could swoop for… but they won’t come cheap:VIKTOR GYOKERESAge: 26Position: StrikerCost: £84millionSwede has shone since joining Sporting last summer from Coventry — catching the eye of all Europe’s top clubs.Hit 43 goals in 50 games last season and boasts 18 strikes already this term.GONCALO INACIOAge: 23Position: DefenderCost: £50millionBall-playing centre-back was handed his debut by Amorim and has since become a key figure in Sporting’s recent title successes.Can also slot in at left-back if required and has 12 caps for Portugal.MORTEN HJULMANDAge: 25Position: MidfieldCost: £40millionDane is one of the top holding midfielders in Portugal — and made skipper by Amorim.He could be the man to replace Casemiro.But United’s amortisation bill for this season does not just include the summer 2024 spending.The club has to include the money spent over the last SIX years, with accumulated costs of £44m for last term, just under £45m for the previous campaign, Jadon Sancho’s 2021 arrival costing them £17m even though he will spend the season at Chelsea.Dimitar Berbatov tips Viktor Gyokeres to follow Ruben Amorim to Man Utd United’s amortisation spending even includes £42m for the arrivals of Harry Maguire and Bruno Fernandes in the 2019-20 season – when Ole Gunnar Solskjaer was in charge.That adds up to £168m in PSR transfer costs for this season.United’s wage bill last term was £364m, with the club announcing losses of £69m, added to the losses of £11m in 2023 and £87m the previous years.That does not mean losses of that size in their PSR accounts, as the £105m limit is reached with significant discounts for spending on infrastructure, the youth and women’s teams and community projects, with United also benefitting last term from the final Covid adjustment.But new club chief Sir Jim Ratcliffe has already noted that United were close to the PSR limit last season.And with the club in the Europa League rather than the Champions League this season, it will mean a reduction of up to £50m in TV revenues – although it will also see wage bonuses reduced.The rules do not prevent clubs from spending in January – but they do have to balance their books by the end of the financial year.Selling the likes of Antony or Casemiro is not as easy a get-out as it might appear either.They would have to receive a fee of £30m for Casemiro to get to zero in accounting terms, with Antony’s five-year deal meaning £49.2m would be taken off any agreed fee received.Alternatively the Red Devils could sell an academy graduate like Marcus Rashford as his transfer fee would count as pure profit, since he did not cost United a penny.But if Amorim is going to be allowed to bring players in – there are no limits in the Prem but clubs can only change a maximum of three players in their Uefa squads for the knock-out stage – it appears likely that exits will have to come before the end of June.The end of last term saw the likes of Newcastle, Aston Villa, Chelsea and Everton engage in a series of deals that saw them get under the PSR limits.READ MORE SUN STORIESUnited might have previously been above those sort of financial requirements.But they may not be this term – especially if Amorim demands some significant action in the winter window. More