United's recruitment priorities are understood to include a striker, a full-back and a centre-back, with the intention being to make the latter their most expensive addition.
The expectation is that a major investment in central defence would be more likely to come in the summer, when the club hope to have greater financial flexibility.
There is still work to do before those plans can take shape.
As previously revealed by Flashscore, moving players on is expected to be an initial focus as United look to create space in the squad and generate funds for further recruitment. However, there remains a determination to pursue players of the highest possible profile where the right opportunity presents itself.
Pochettino has already had indications that money will be available in January, although the club's ambitions for the remainder of the season could have a significant bearing on what follows.
United still see a route back into European competition, and qualifying would help increase the transfer funds available for the summer window.
Several names have already been linked with Pochettino, including United States internationals Folarin Balogun and Alex Freeman.
There is substance to the interest in Balogun, and Pochettino's knowledge of the striker could be important in determining whether United pursue him.
However, there will also be some caution about making two of the club's first major additions from the USMNT.
United will not want their early recruitment under Pochettino to create the impression that targets are being selected primarily through his international connections, rather than the club's wider scouting and recruitment process.
A full-back is another important requirement, with athleticism a key consideration in the profile United want to bring in.
The centre-back position, meanwhile, remains the area where they are prepared to make their biggest financial commitment.
There are also questions to be answered over the futures of Marcus Rashford and Bruno Fernandes, with speculation already building around both players.
However, sources indicate that no discussions have yet taken place to establish how Pochettino intends to approach their situations.
For now, United's focus is on giving their new manager the resources to begin reshaping the squad, while ensuring that the scale of the summer rebuild reflects their financial position and progress on the pitch.
Dean Jones has been a transfer news and football insider for Flashscore since 2025, as well as a journalist for leading UK newspapers and websites over the past 20 years, establishing himself as an authoritative and trusted voice in the industry.
