Manchester United would consider offers of £40m for Marcus Rashford but accepts there are unlikely to be any bidders for the England striker in the January transfer window, Mail Sport understands.

United are under pressure to sell players to meet profit and sustainability rules and to raise money for new head coach Ruben Amorim to strengthen his squad.

The sale of homegrown players counts as 100 percent profit in PSR’s balance sheet and the spotlight has been on Rashford for some time, having been at the club since he was seven.

The 27-year-old’s asking price is thought to have been as high as £100 million when he scored 30 goals in Erik ten Hag’s first season at United. But Rashford’s loss of form and the contract he signed last year, worth a prohibitive £325,000 a week, means his value has more than halved.

Even then, United are not expecting any offers for Rashford, who spent the last two games before Thursday night’s Europa League clash against Viktoria Plzen on the bench.

Another possibility would be for United to sell one of their two crown jewels – Kobbie Mainoo or Alejandro Garnacho – but that is something the club would like to avoid.

The price at which Manchester United would consider selling Marcus Rashford in January has been revealed

However, Mail Sport understands there are unlikely to be any bidders for the winter window

United would consider offers for the majority of their squad to help Ruben Amorim rebuild

Leny Yoro, who was bought by Lille for £59 million in the summer as a star of the future, is also considered almost untouchable at Old Trafford.

Otherwise, United would consider offers for the majority of their squad at the right price. “The reality is that everyone is for sale,” an insider said on Wednesday evening.

United are keen to retain a number of players who have thrived under Amorim, including Amad Diallo, Matthijs de Ligt, Bruno Fernandes, Noussair Mazraoui and Manuel Ugarte.

Diallo will be a free agent in the summer and can speak to foreign clubs from early January, but United are hoping he will sign a new contract.

Others are more readily available but will be difficult to sell even at heavily discounted prices, such as Antony – now worth around £23m – Casemiro, who earns £375,000 a week, and Mason Mount and Luke Shaw, who Both have long-standing problems – long-term injuries.

A number of players will be out of contract in the summer, including Christian Eriksen, Harry Maguire, Victor Lindelof, Jonny Evans and Tom Heaton. They have little resale value unless United trigger a 12-month extension in Maguire’s case.

The club is struggling to comply with PSR rules after posting losses of £300m over the last three years. After spending another £200m on transfers in the summer, they did not expect to have to fork out another £21.4m to replace Ten Hag with Amorim.