Manchester United would consider offers of £40 million for Marcus Rashford, but they acknowledge that it’s unlikely any bidders will emerge for the England forward during the January transfer window, according to Mail Sport.

Under pressure to comply with profit and sustainability regulations, United needs to sell players to generate funds for new head coach Ruben Amorim to enhance his squad.

Selling homegrown talent like Rashford counts as a full profit on the financial balance sheet, and he has been under scrutiny for some time, having been with the club since he was seven.

While Rashford’s asking price could have reached £100 million after his 30-goal season under Erik ten Hag, his recent dip in form and the substantial £325,000-a-week contract he signed last year have significantly decreased his market value.

Currently, United does not expect any offers for Rashford, who has been benched for the last two matches ahead of the upcoming Europa League game against Viktoria Plzen.

Another possibility for the club would be to sell rising stars like Kobbie Mainoo or Alejandro Garnacho, but they prefer to keep these key players. Leny Yoro, who was acquired for £59 million from Lille this summer, is also considered virtually untouchable.

In general, United would entertain offers for most of their squad at the right price, with an insider stating, “The reality is that everyone is for sale.” However, they aim to retain players who have thrived under Amorim, including Amad Diallo, Matthijs de Ligt, Bruno Fernandes, Noussair Mazraoui, and Manuel Ugarte.

Diallo is set to become a free agent this summer and can negotiate with foreign clubs starting in January, but United remains hopeful he will sign a new contract. Other players, such as Antony, valued at around £23 million, Casemiro with his £375,000-a-week salary, and injury-plagued Mason Mount and Luke Shaw, may be challenging to sell, even at reduced prices.