Manchester United aim to rake in millions by playing Middle Eastern friendlies in midseason.
The People says although United are expected to earn around £12million from their five-match tour of America this summer the club's hierarchy reckon they will lose £30m from not being in the Champions League.
United's Mayfair-based commercial and marketing departments are now understood to be in overdrive to cash in on the brand in any way possible.
The January game is likely to be staged in Qatar or Dubai, with the Qatari Football Federation keen to put a positive spin on their controversial 2022 World Cup-winning bid, which has caused a storm of protest.
