Revealed: The price Man United would consider Marcus Rashford offers for in January as they look to sell players to comply with PSR and provide funds for Ruben Amorim

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

United are under pressure to sell players to comply with profit and sustainability rules, and raise funds for new head coach Ruben Amorim to strengthen his squad.

Selling homegrown players counts as 100 per cent profit on the PSR balance sheet, and for some time now the spotlight has fallen on Rashford who has been at the club since the age of seven.

It’s understood the 27-year-old’s asking price would have been as much as £100m 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 that his value has more than halved.

Even then, United are not anticipating any offers for Rashford who has started the last two games on the bench ahead of Thursday evening’s Europa League clash with Viktoria Plzen.

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

Mail Sport, however, understands that there are unlikely to be any winter window bidders

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

Leny Yoro, bought for £59m from Lille in the summer as a star of the future, is another seen as virtually untouchable at Old Trafford.

Otherwise, United would entertain offers for most of their squad at the right price. ‘The reality is that everyone is for sale,’ an insider said on Wednesday night.

United are keen to keep hold of a number of players who have flourished under Amorim such as Amad Diallo, Matthijs de Ligt, Bruno Fernandes, Noussair Mazraoui and Manuel Ugarte.

Diallo will be a free agent in the summer and can talk to foreign clubs from the start of January, but United are hopeful he will sign a new contract.

Others are more readily available but will be difficult to sell even at vastly reduced prices, such as Antony – now valued at around £23m – Casemiro who earns £375,000-a-week, and Mason Mount and Luke Shaw who have both struggled with 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, in the case of Maguire, United trigger a 12-month extension.

The club are 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 budget on having to pay out an additional £21.4m to replace Ten Hag with Amorim.