Manchester City and Kyle Walker appear to have closed off one route for Marcus Rashford's January transfer away from Manchester United, with AC Milan's mind made up.

Before the winter window opened Rashford had already stated his desire to leave Man United for a new challenge. Amid his own struggles this season, Walker soon followed suit at Man City.

Milan have been linked with both players, however after Brexit Serie A rules forbid them from registering more than one non-EU player per year. It is therefore one or the other who end up at the San Siro.

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And according to L'Equipe, it's Manchester City defender Walker who is Milan's preferred target. The 34-year-old is said to be willing to make the jump to Italy and now all rests on his current club settling a permanent or loan transfer in the time that remains this month.

It is a partial setback for Man United, who would have hoped to wrap up business fairly quickly for their academy graduate who has turned down a move to Saudi Arabia already this month. Borussia Dortmund have also been linked with the United forward in recent weeks.

Milan are believed to have been put off by the complex nature of the move for Rashford, seemingly coming down to the type of deal and the finances that would involve.

For now, both players remain out of action for their current clubs. Walker has been absent from Pep Guardiola's last two Man City matches since asking to leave. While Rashford has not played for his club since December 12, 2024, having initially been dropped by Ruben Amorim for 'selection' reasons.