Manchester United striker Rasmus Højlund has completed a move to Napoli on a season-long loan that includes an obligation to buy.
United will receive a €6 million (£5.2m) loan fee this season, with Napoli set to pay a further €44m (£38m) next summer once conditions for the obligation are met.
The structure of the deal means United will avoid a financial loss on the Danish forward under the Premier League’s Profitability and Sustainability Rules (PSR).
Højlund joined United from Atalanta in the summer of 2023 for an initial £64m, rising to £72m, but struggled to establish himself.
Despite featuring in pre-season under new manager Ruben Amorim, he was left out of the squads against Arsenal, Fulham and Grimsby before being made available for transfer following the £73.6m signing of Benjamin Šeško from RB Leipzig.
It was previously reported that Højlund had lost the confidence of senior figures at Old Trafford, and sources close to the player suggested he would have to leave once United brought in another centre-forward.
Napoli, last season’s Serie A champions, swooped after Romelu Lukaku suffered an injury setback. Højlund will also reunite with former United teammate Scott McTominay, who has impressed in Naples since his departure last summer.
The 22-year-old endured a difficult 2024/25 campaign at Old Trafford, managing just four Premier League goals. With Šeško, Matheus Cunha and Bryan Mbeumo all arriving this summer, Højlund found himself surplus to requirements.
The deal ensures Højlund will complete a permanent £38m transfer to Napoli next summer, where Antonio Conte hopes the Denmark international can revive his career in Serie A.