Manchester United chief executive David Gill has stressed that the funds received for Cristiano Ronaldo will not be used to ease the club's debt.
Portugal international Ronaldo joined Real Madrid for a world-record fee of £80million earlier this summer.
In the wake of Ronaldo's exit, Red Devils boss Sir Alex Ferguson has signed Antonio Valencia, Michael Owen, Gabriel Obertan and Mame Biram Diouf.
The Scot, though, is unlikely to dip further into the transfer market after citing that he does not feel there is sufficient value to be had.
This has led to suggestions United could use the fee from Ronaldo to supplement their debt, which is reported to stand at around £700million.
However, Gill said: "No. It does not have to go against the debt. You cannot be more clear than that.
"It was a phenomenal amount. Totally unprecedented. We did not budget for it and it is there to be used."
Gill went on to express his bemusement at Real's spending policy this summer following their somewhat staggering deals for the likes of Ronaldo, Kaka and Karim Benzema.
"I don't understand the economics of what Real Madrid are doing," Gill said.
"Their turnover is not materially different to ours so I am not quite sure how they can make the profits to justify the salaries.
"It's none of my business I suppose but I don't think they can."
Gill also claimed that Carlos Tevez's decision to snub a stay at Old Trafford over a switch to Manchester City was financially motivated.
"There were clearly issues with Carlos," said Gill.
"Whether he couldn't grasp what being a member of a squad was I don't know.
"Was there a genuine desire on their part to conclude the deal? You would have to ask them.
"But he has clearly gone for more money than we were paying him and economically they possibly felt it was better for him to move on."