Chelsea made a pure profit on Santos sales

 Chelsea sources say that the deal that brought Andrey Santos to England from Vasco da Gama in January 2023 was worth around £10.2m (€12m). 

Given this relatively paltry transfer fee had already been reduced in the accounts by three-and-a-half years of amortisation, the fee United have agreed to pay is not far off being pure profit on the books.