West Ham United may be forced to sell players to be able to sign players this summer with the threat of breaking profit and sustainability rules (PSR) looming.

PSR rules say clubs cannot post losses of more than £105m over a three-year period and the Hammers are closing in on that with losses of £80m expected.

West Ham bosses reportedly want to make £100m in player sales this summer so they are able to make improvements to the squad.

However, that may be difficult this summer as it won’t be as easy as it was when we sold Declan Rice for £105m alone.

A year ago, many would have expected a club to come in and pay the £85m release clause for Mohammed Kudus when it becomes active this summer.

However, unless a club in Saudi comes in it looks unlikely that a club would pay anywhere near that figure for the Ghanaian which could scupper plans to raise over £100m.

It’s very unlikely that a club would pay even £50m for Kudus and would the Hammers want to sell a player that is still young after a down season.

Lucas Paqueta has been linked with a move away also, but  with his court case coming up later this month, he could well be banned from football by the summer.

So this all-but leaves the squad players to sell, because there is absolutely no chance Jarrod Bowen leaves East London this summer.

Players like Alphonse Areola, James Ward-Prowse, Konstantinos Mavropanos, Emerson, Guido Rodriguez and maybe even Edson Alvarez are set to be made available for sale this summer.

However, if every single one of those players were sold you aren’t looking at a figure anywhere near £100m, maybe not even £60m. This would mean it could be a low-spending window at a time where Graham Potter needs to rebuild the squad.

Potter and Macauley’s scouting network might be put to the test this summer as we need to improve the squad and make it younger on what could be a tight budget compared to what we’ve been used to under Moyes and Lopetegui in recent years.