United boss Sir Alex Ferguson may not be looking to add to the Reds’ squad in the January transfer window but Chief Executive David Gill says money is available should the manager change his mind.

The Reds announced record turnover and profits on Friday for the year ended June 2007, so there is money at Sir Alex's disposal.

“We always look to invest and we demonstrated that last summer,” Gill told Manchester United Radio, referring to the acquisitions of Nani, Anderson, Owen Hargreaves and Carlos Tevez.

“We had a great season in 2006/07 but we spent a lot of money to improve the team and that’s something we’re always looking to do.”

United have been linked with a number of strikers and left-sided defenders but Reds boss Sir Alex spent much of December telling the media he was satisfied with the current squad.

It’s a sentiment David Gill was quick to echo.

“The squad’s composition is excellent at the moment in terms of age, experience and ability [so bringing in new players] isn’t high on our list of priorities right now, but if something came along – another young Wayne Rooney, for example – we’d be in there competing for him, certainly.”