Manchester United no longer regard any squad member as "untouchable" as they prepare for yet another rebuild.

Kobbie Mainoo, Alejandro Garnacho, Rasmus Hojlund and Andre Onana were the only players deemed not for sale as United prepared for the transfer window towards the end of last season. Amad was recognised as an integral squad member after the season ended and the club are preparing to announce his new contract.

With United 13th in the Premier League following ten defeats in 30 games and a managerial change in November, the club have shifted their stance and there are now no untouchables in the squad.

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Mainoo, 19, is unhappy with United's opening offer for a new contract and the midfielder has struggled for form this season. Mainoo was sidelined for eight weeks in October and November with a hamstring injury and has been linked with Chelsea.

Garnacho is still United's top scorer with eight goals this term but has not scored since Ruben Amorim's first home match in charge on November 28. The 20-year-old was dropped from the United squad for the Manchester derby victory at City on December 15 and Garnacho has not started in United's past seven games.

Hojlund, 21, has managed only two Premier League goals in his second season and United are on the lookout for a new striker this month less than two years on from signing the Denmark international for £72million. United have not ruled out a loan move for Randal Kolo Muani, who they considered signing two years ago before they opted for Hojlund.

Onana committed a string of high-profile errors against Nottingham Forest, Viktoria Plzen and Wolves in December and Amorim wants a new goalkeeper this year to compete with Onana. The 28-year-old joined United from Inter Milan for £47.2m only 18 months ago.

Academy sales represent pure profit under the Premier League's profitability and sustainability rules, which has incentivised clubs to sell homegrown talents. Former United manager Erik ten Hag was critical of PSR as he wanted to keep Scott McTominay before he was sold to Napoli.

The CIES Football Observatory listed Mainoo and Garnacho in the top 50 most valuable players in the world, at €86.1m and €97.4m respectively. Unfathomably, Hojlund is valued at €111.2m.