The January transfer window may only be three days old but already the Manchester United rumour mill has gone into overdrive.

Manchester Evening News understands United must sell players if they want to buy them this month, such is the club's precarious situation when it comes to complying with the Premier League's Profit and Sustainability rules.

United have been linked with signing a new left-wing-back this month but will need to sell on players first. Joshua Zirkzee and Tyrell Malacia have been linked with moves away. So, too, has Marcus Rashford.

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With that in mind, here is a look at the key United transfer headlines on Thursday, January 2.

Rashford rejects three offers

Marcus Rashford has rejected three offers from Saudi Pro League clubs worth up to £35million a year amid uncertainty over his Manchester United future.

Rashford has also ruled out a move to any teams in Turkey as he wants to prioritise a career-driven move ahead of the 2026 World Cup in 18 months' time.

United are prepared to sell Rashford in the winter transfer window after he outlined his desire for a "new challenge" in an interview conducted two weeks ago.

Rashford, 27, earns £325,000-a-week at United and his salary could prove prohibitive as he considers a move to an eminent club this month.

Read the full story, here.

United had the ideal left-back but now cannot afford him

The process of selling Alvaro Fernandez was "perfect", according to Erik ten Hag. Palaver would be a more appropriate description.

Manchester United sold a fit left back without playing him who is now playing in the same league Ruben Amorim coached in. Meanwhile, United effectively still have no left back.

Tyrell Malacia has been substituted in three of his four starts and was omitted from the squad against Wolves on Boxing Day. It has been 319 days since Luke Shaw last started a club game.

And then there is Fernandez, United's first summer sale. He has started in all six of Benfica's Champions League matches and in 13 of their 16 league games.

United have a buy-back option for £16million until summer 2026. Only United cannot afford Fernandez this month without shifting Malacia or Shaw. Those two are hard sells.

Hardly a perfect process.

Read the full story, here.

Juve stance on Zirkzee interest

Juventus managing director Cristiano Giuntoli has refused to rule out the possibility of the Italian club swooping for Manchester United forward Joshua Zirkzee in this month's transfer window.

Zirkzee, who was jeered after being substituted during the first half of United's 2-0 defeat to Newcastle United on Monday evening, has been linked with a return to Italy in recent weeks after struggling to make an impact at Old Trafford.

Juventus have been heavily linked with offering the 23-year-old a route out of Old Trafford, and a loan move has been touted by some Italian newspaper reports. He signed a five-year deal in M16 in the summer.

And Juventus chief Giuntoli has not dismissed the prospect of the Serie A club making a move for him in the coming weeks, offering a relatively coy answer when asked about the ongoing speculation.

As quoted by Football Italia, Giuntoli said: "Zirkzee? It's not appropriate to mention names, but we are keeping an eye on any interesting opportunities, and we will move to strengthen the defence."

Read the full story, here.