Alex Ferguson's list of summer recruitments will include the appointment of a new assistant manager if, as expected, Real Madrid confirm today that Carlos Queiroz has left Manchester United to become their new coach, an announcement that will engulf Old Trafford in a palpable sense of disappointment.
Although Ferguson has tried his hardest to convince Queiroz to stay, the United manager has had to accept this is a job few people could turn down and that, barring a late and unexpected change of heart, the former Portugal and South Africa coach has already made up his mind.
Queiroz has flown to Madrid and is thought to have provisionally agreed a two-year contract that will reunite him with David Beckham as soon as the England captain has passed his medical examination and completed the formalities of his own move to the Spanish capital next week.
How Ferguson will respond to such a significant loss from his coaching staff remains to be seen when he returns to work from a month-long holiday on Monday, but the manager is said to be hugely disappointed to lose someone he has come to admire and rely upon.
Ferguson credits Queiroz with making the team more defensively astute last season, conceding only 31 Premiership goals compared with 45 the previous year and, when they won the title back from Arsenal, he made a point of publicly thanking the Portuguese coach for his tactical input.
Nevertheless, as soon as Real sacked Vicente del Bosque on Monday, and expressed an official interest in luring Queiroz away from Old Trafford, it swiftly became apparent they would get their man, especially as there is reputedly a clause in his contract saying he can accept a management offer from another club. "I must make the biggest decision of my life," said Queiroz in Madrid. "It is hypothetical at the moment but it would be an enormous challenge to coach Real Madrid."
Although it might seem a strange move considering that, apart from Sporting Lisbon, Queiroz has never managed one of Europe's top clubs, the Madrid position is specifically one of head coach, with managerial decisions taken by the club's powerful directors. As happened with Del Bosque, Queiroz will be joining a club where he does not have the final say about the players who are bought and sold.
"The profile of Queiroz coincides with the one that Madrid are seeking," said the Real Madrid president, Florentino Perez. "We do not want a profile of a star but someone with a more strategic and tactical background and with more of an accent on the physical preparation. The team will be more powerful with a coach with these characteristics."
Perez might also have added that Queiroz is already close to a number of Real's galacticos, particularly the Portugal winger Luis Figo, and developed a strong bond with Beckham during his time at Old Trafford. Roy Keane is another of the senior United players who have spoken about their admiration for Queiroz. One example quoted of his work at Old Trafford was his tactical thinking behind the 2-0 home defeat of Arsenal in December.
Queiroz convinced Ferguson that Arsene Wenger would not play Dennis Bergkamp and persuaded him to change his tactics, bringing Phil Neville into the side as a holding midfielder.
Neville, by common acknowledgment, had the best game of his career as United outmanoeuvred their main challengers for the title.
Ferguson knows he will have his work cut out finding a replacement who is capable of gaining the players' respect in equal measure.
His first decision will be whether to promote from within, but none of his coaches - Ricky Sbragia, Mike Phelan and Brian McClair - has extensive knowledge of the European game and it is more likely he will bring in another foreign coach.
Finding the right man promises to be a time-consuming business but Ferguson will make it his priority. This is rapidly becoming one of the most hectic summers at Old Trafford in recent history.
