On PSRwatch's ledger Andrey Santos costs Manchester United about £19m a year in 2026/27: £6m-£12m of wages (a PSRwatch estimate) and £9m of annual transfer-fee cost. That is 2.2 percentage points of the club's squad-cost ratio, the 11th highest cost of 31 on the squad and 50th of 621 named players in the league. Book value remaining £47m; contract to 2031-06-30 (5 seasons left). Independent PSRwatch estimates, not official figures.
2.2 pts of the ratio at £860m of football income.
Central £9m. Gross pay before the player's own tax; bonuses and employer NI are not in it.
Unamortised transfer cost. Not what the player is worth; a sale above it is book profit.
To 2031-06-30, joined 2026-07-13.
£14m below book value.
Transfer fee and how it is written down
The £47m reported fee plus an estimated £1m of agent costs is spread straight-line over the contract. Capitalised cost £48m = fee £47m + estimated agent cost £1m.
| Season | Amortisation (accounts) | Closing book value | Wage | Annual cost | Ratio pts |
|---|---|---|---|---|---|
| 2026/27this season | £9m | £38m | £9mest | £19m | 2.17 |
| 2027/28 | £9m | £28m | £9mest | £19m | 2.17 |
| 2028/29 | £9m | £19m | £9mest | £19m | 2.17 |
| 2029/30 | £9m | £9m | £9mest | £19m | 2.17 |
| 2030/31 | £9m | £0m | £9mest | £19m | 2.17 |
Accounting basis only. A second column applying the regulators' amortisation cap is deliberately not shown until the rule text, its effective date and its applicability to this signing are sourced and encoded (see the methodology page). The wage column assumes the current wage runs to contract end.
What is still to come
Range £30m to £62m on the wage estimate.
The charge falls away after 2030/31.
Of a 57% club ratio; 4.2% of the squad ledger.
Transfer history
- 2024/25 Returned from loan RC Strasbourg Alsace to ChelsealoanSource page
- 2026/27 Signed from Chelsea FCfee £47m · 4-year contract (assumed)Source pageContract length not reported; a typical length is assumed for the annual transfer-fee cost. Wage not reported; a bounded PSRwatch estimate is used.
Moves come from provider club-season transfer pages (specialist database, tier 3), collected and committed by PSRwatch. Fees are as reported there; undisclosed stays undisclosed.