Gill is ready to announce a new sponsorship policy at United

Although they lost the Premiership to Arsenal last season, United are expected to announce a strong set of end-of-year results on Monday.

"Manchester United is as big a draw as they have always been," said Gill.

"United have been in this position for many years and intend to remain there. Why wouldn't companies want to deal with us?"

Gill is set to launch a new approach to their sponsorship policy by reducing the number of commercial partners.

Aside from shirt sponsors Vodafone and kit manufacturers Nike, United have significant deals with eight companies.

Our history and heritage has been built up over many years and is incredibly important to us Manchester United chief executive David Gill

And the club's board believe cutting the number will give the companies they do sign with get maximum value from the association.

"We need to be sensible. It is not going down to one or two but if our partners get more from a sponsorship deal, we can increase the value," added Gill.

"Our aim is to tie up with companies who also have a global reach.

"The signing of Wayne Rooney signalled our intent and desire to remain at the top of European football and there is still a mystical image about the club.

"Our history and heritage has been built up over many years and is incredibly important to us.

"We have been in this position for many years and intend to remain there."