Rúben Amorim’s arrival at Manchester United has brought a complete tactical overhaul that extends far beyond simple formation changes. While United finished 15th in the Premier League in 2024/25 – their worst campaign since relegation in 1974 – the Portuguese coach is still steadfast in his belief in the back three formation and continues to play the same way in the pre-season games so far.

The Summer Rebuild: Mbeumo and Cunha Lead the Revolution

Matheus Cunha became United’s marquee signing when they activated his £62.5 million release clause from Wolverhampton Wanderers in June 2025, making him the first arrival in what would become a significant squad overhaul. The Brazilian forward, who scored 15 goals in the Premier League last season, has been handed the iconic No. 10 shirt previously worn by Marcus Rashford.

Bryan Mbeumo followed as the second major addition, joining from Brentford for £71 million ($95.5m) after his outstanding 2024/25 campaign where he netted 20 Premier League goals. The Cameroon international turned down Champions League offers from other clubs to join United’s project.

Both signings represent Amorim’s commitment to his tactical philosophy, with the duo specifically chosen to operate as the attacking midfielders in his preferred 3-4-2-1 or 3-4-3 system.

Formation Analysis: The 3-4-2-1 Structure

Tactical Implementation: Progress and Problems

Amorim’s system has shown clear structural improvements since its rocky start. The Portuguese coach has addressed some initial concerns by implementing more consistent team selection, reducing the average number of changes from four per game to three since early defeats.

Key Tactical Elements:

• Back Three Stability:

• Wing-back Reliance for Width:

• Double Pivot in center of midfield

However, significant challenges remain. The system still struggles with spaces that open either side of the two-man midfield, particularly when wing-backs push forward. Additionally, players have been too fluid in their positioning, with some attacking players dropping too deep when they should remain in advanced areas.

Squad Exodus and Cultural Change

The 2025/26 season marks a dramatic cultural shift at Old Trafford. Marcus Rashford has joined Barcelona on loan, while Alejandro Garnacho is expected to complete a move away from Old Trafford after a breakdown in his relationship with Amorim.

Players Departing:

• Marcus Rashford (Barcelona, loan)

• Christian Eriksen (released)

• Jonny Evans (retired)

• Victor Lindelöf (released)

• Alejandro Garnacho (likely to leave)

Amorim has been ruthless in his approach, creating a “bomb squad” of players training separately from the main group while seeking moves away.

The Benjamin Sesko Pursuit

United remain actively pursuing RB Leipzig striker Benjamin Sesko, with reports suggesting the 22-year-old prefers a move to Old Trafford over Newcastle United. The Slovenian international, who scored 21 goals last season, represents Amorim’s primary striker target as the club seeks to add competition for Højlund in the central striking role.

Season Outlook: Realistic Expectations

Unlike optimistic earlier predictions, the reality is more sobering. United face no European competition for the first time since 2014/15, and bookmakers have them at 33/1 to win the Premier League.

Key Opening Fixtures:

• Arsenal (H) – August 17 (season opener)

• Manchester City (A) – September 14

• Chelsea (H) – September 20

• Liverpool (A) – October 18

The opening fixtures represent one of the toughest starts in Premier League history, testing Amorim’s tactical revolution from day one.

The Long-term Vision

Despite the challenges, Amorim has expressed his desire to stay at United for “20 years,” viewing the current struggles as part of a necessary rebuild. The coach believes the club has the “pedigree, history, and financial resources” to return to the top, but acknowledges that results will dictate his future.

With Mbeumo and Cunha as the attacking catalysts in his 3-4-2-1 system, Amorim is betting on a tactical revolution that could either restore United’s glory or require further evolution. The 2025/26 season will serve as the ultimate test of whether his Portuguese methods can translate to Premier League success at one of football’s most demanding clubs.

Current Reality Check: After years of false dawns, United fans should temper expectations. A top-six finish would represent significant progress, while European qualification remains the realistic goal as Amorim’s tactical project takes shape with his new attacking duo leading the charge.