Manchester United will listen to offers for almost every player – including Marcus Rashford

Manchester United are prepared to listen to offers for the majority of their first-team squad this summer apart from a clutch of rising stars, Telegraph Sport understands.

Old Trafford’s new hierarchy are thought to be ready to adopt an ultra-flexible approach to this summer’s transfer window given their tight financial constraints and likely loss of Champions League revenues.

Agents and rival clubs’ scouting and recruitment chiefs are increasingly under the impression that Manchester United’s new Ineos-led regime are keeping a very open mind about sales and will judge any offers on their own merits.

Although not actively seeking to offload a player like Marcus Rashford, for example, it is understood United would give genuine consideration to a credible offer for the struggling England striker, particularly if he indicated a desire to pursue a fresh challenge.

United are believed to be prioritising the recruitment of a striker, central midfielder and right-sided centre-half this summer but need to raise money through sales to boost what is otherwise expected to be a very modest transfer budget.

The impending absence of Champions League football at Old Trafford next season would be offset in part by a 25 per cent cut to salaries that players would have to take under the terms of their contracts.

But United would effectively be operating a “sell-to-buy” policy if the club missed out on Europe entirely, so restricted are their finances after a £555 million spend over the previous three summers and the limits imposed by the Premier League’s profit and sustainability rules.

That scenario appears unlikely but United – who were held to a disappointing 1-1 draw at home to Burnley on Saturday that was met with boos by supporters – are locked in a battle with Newcastle for a Europa League spot. Victory in the FA Cup final over Manchester City next month would offer alternative passage into the Europa League.

Mainoo, Garnacho and Hojlund are off limits

Exciting young talents such as Bayern Munich’s Jamal Musiala and Florian Wirtz, of Bayer Leverkusen, could be on the market this summer and would ordinarily be of interest to United. Yet there is said to be little expectation among Old Trafford’s powerbrokers that the club will be able to match the sort of £80 million to £90 million fees paid for players, such as Harry Maguire and Antony, in recent years unless there is a bumper summer of sales.

It is why Sir Jim Ratcliffe and his Ineos team, incoming chief executive Omar Berrada and new technical director Jason Wilcox are thought to be keeping such an open mind on potential outgoings. Sources have indicated that they are conscious of United’s need to be nimble and flexible in the market in their efforts to reshape the squad in a challenging financial climate.

Although the likes of Kobbie Mainoo, Alejandro Garnacho and Rasmus Hojlund – around whom United hope to build a highly successful team in the years to come – will be strictly off limits to would-be suitors, the club are believed to be reluctant to narrow their options elsewhere within the squad.

It means United could be willing to have conversations with interested parties, for example, over Rashford should any offers arrive that warrant serious discussion.

Rashford wages may be a stumbling block

Rashford, 26, has endured a torrid season on and off the pitch since signing a new five-year contract worth £325,000 a week last July. On Friday, the England striker – who was booed off by United fans during their FA Cup semi-final against Coventry City – hit out at the “abuse” he says he has been subjected to “for months”.

Erik ten Hag said Rashford needed support and backing and had been affected in part by the team’s struggles this term but the United manager also said the player needed to look at himself as to why his performance levels have dropped so dramatically after scoring 30 goals last season.

Paris Saint-Germain, who are due to lose France striker Kylian Mbappe to Real Madrid this summer, have previously expressed an interest in Rashford but could pursue alternative targets. Rashford’s wages combined with a hefty fee may be a significant obstacle for many clubs.

The likes of striker Anthony Martial and defenders Raphael Varane and Brandon Williams are expected to leave as free agents at the end of the season and the huge wage savings there could free up room for a substantial investment in a new player.

But the number of signings United can realistically make will be heavily influenced by sales. Equally, if United sold a number of players who occupy the same position – such as Jadon Sancho and Antony in the wide forward area – then that would have a direct impact on the positions they see fit to strengthen. Similarly, full-back could be another area that ultimately requires reinforcements depending on who goes.

Futures of Sancho, Antony and Greenwood

United loaned Sancho to Borussia Dortmund in January and are hoping to find a permanent buyer for the England winger this summer.

Antony, who scored his first Premier League goal of the season on Saturday, has been a colossal disappointment since his £85 million arrival from Ajax in September 2022 but United would probably have to be willing to take a big hit on the Brazil forward if he were to be moved on.

Controversial £45 million-rated striker Mason Greenwood, currently on loan at Getafe in Spain, is another who could be sold to raise considerable funds while United will have to see what interest materialises in the likes of right-back Aaron Wan-Bissaka, centre-half Victor Lindelof and midfielders Christian Eriksen and Donny van de Beek among others.

United are also waiting to discover whether the Saudi Pro League are ready to commit to another big summer of spending, which could open up a valuable market for older, high-earning players such as Casemiro they may otherwise struggle to shift.

The Brazil midfielder, 32, has two years left on a contract worth around £350,000 a week that severely limits his options in Europe.