Manchester United vice-chairman Ed Woodward says the club expects to finish in the top three under Louis van Gaal this season.
Figures published show United had record income of £433.2million for the 2013-14 season, but that is expected to plunge to £395m because the club are not in the Champions League, from which they made about £55m last season.
Getting back into Europe is an urgent priority for United and Woodward confirmed Van Gaal's target when he said: "We assume third in our budgets."
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