If you go to Transfermarkt here
https://www.transfermarkt.com/statistik/endendevertraege it shows all the players with contracts ending in the summer. If you select 2023 it shows all those with 1 year left who should be available for a good price in the summer. There actually a lot of very good players in both we could target for EtH particularly in the 2023 group to get some players for less than €40m (some are under €20m).
2022 Kamara, Eriksen (experience and a little extra quality).
There's also Johnstone (mentioned as a back up GK), sadly Mazraoui's off to Bayern and Grillitsch who could also be a squad DM
2023 Laimer, Ruiz, N'Dicka, Celik, Bissouma (court case pending), Renato Sanches, Teilemans, Gaya, Gosens, Grimaldo, Dembele (linked as a cheap CF), Aouar, Thuram
Most of them are young, hungry cheap ish including wages and ready for the step up.
There are also some brand names on there we won't get, shouldn't get or would be on very high wages
2022 Mbappe, Dembele, Rudiger, Romagnoli
2023 Sterling, Coman, Oblak, Soyoncu, Gnabry
The lists does change regularly as players sign new contracts or get linked to/bought by new clubs so some of the above may not apply. You have to check often to keep up.
Kamara to us was said by Il Romanista supposedly when Roma enquired. See here
https://footballfocus24.com/2022/04...midfielder-man-united-news-and-transfer-news/