After failing to meet Manchester United's asking price of Alejandro Garnacho, Napoli have suffered a similar humiliation in an attempt to land an alternative this January.

Despite his high standing at Man United during the previous summer window, Garnacho has since fallen and the club would not be opposed to his or other homegrown player sales if it meant securing much-needed funds to contend with Profit and Sustainability Rules (PSR).

Yet as a talented youngster, they would not rush an exit. As much was made evident as MEN Sport reported the refusal of approximately £40m from Napoli on Friday morning.

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Garnacho is not actively pushing for the transfer whilst it seems the Serie A giants are unlikely to match the true value Man United have set for the 20-year-old.

That would lead Napoli to turn to alternative targets, and to that end Sky Sports in Germany have reported a second setback of the day in Naples.

Reporter Patrick Berger claims that a verbal approach was made for the €40m (£33.7m) signing of Borussia Dortmund's Karim Adeyemi. However, the 22-year-old is said to not wish to leave his homeland this winter, nor does his club wish to do business.

Because of this, it is finally stated that Garnacho remains a target for Napoli. He would remain a higher price than Adeyemi, though that is a reality the Italians are simply going to have to come to terms with now that the whole word knows they have €70m (£59.1m) burning a hole in their pocket after the sale of Kvicha Kvaratskhelia.

United have refused to comment on their Argentine's future and the winter window is open until February 3. Head coach Ruben Amorim indicated on Wednesday he sees their future together.

"That is clear. He has talent. He needs to learn to play in a different position. He needs to play better inside," the manager explained.

"He improves a lot in the recovering position when he doesn't have the ball. But doing that, sometimes he's not in the right place to make transitions like he was in the past. I prefer to defend and then build up with all the team to reach the final third.

"He's finding the best way to play in this system. He's improving during training. He started the last game. Let's see tomorrow. I think he changed the way he sees himself."

Garnacho was recalled to the starting line-up for last Sunday's FA Cup third round tie with Arsenal, notching an assist, then kept his place in the team for Thursday's 3-1 Premier League victory over Southampton.