Whoever becomes the next Newcastle manager is likely to have a massive £100 million plus transfer budget to transform the squad, but very little time to do it, according to a report in the Daily Star.

With a budget in excess of £60m already promised to Rafa Benitez, the imminent confirmation of the sale of Ayoze Perez to Leicester for around £30m should boost the coffers.

(Photo by Ian MacNicol/Getty Images)

Add to that the likely sale of Isaac Hayden for a decent fee, and suddenly the budget runs into nine figures.

(photo by Lee Parker/Action Plus via Getty Images)

Fans will doubt that the Perez fee will all go towards the transfer funds, but it was always stated to Rafa, and confirmed by him in his interview with the Times, that any money generated from sales would be used for players.

Strikers must be priority signing for a new manager

With the forward positions being a priority and most other positions needing strengthening, it will take every penny of the £100m to build a squad capable of staying up.

(Photo by Catherine Ivill/Getty Images)

And therein lies the problem, we are already talking about building a team that can stay up again, when we really should be looking at building a squad capable of a top half finish.

Whatever happens on the manager, takeover and player front, it has to happen quickly.

There is just 35 days until the window closes and that leaves precious little time to get all of our business done.

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