Manchester United are reportedly open to offers for their three 'untouchables' as ruthless Ruben Amorim leads a transfer firesale.

Portuguese boss Amorim is ready to clear out his underperforming squad as he looks to raise funds for new signings. The Guardian reports that Sir Jim Ratcliffe has acknowledged the Old Trafford club's player-trading model has spectacularly failed over the years and, due to profitability and sustainability rules, there's now an onus on the Red Devils to produce money-spinning sales.

And it's claimed that United will now listen to offers for key trio Kobbie Mainoo, Alejandro Garnacho and Rasmus Hojlund - who were previously deemed 'untouchables'. While the fallen Premier League giants aren't actively looking to offload all three during this window, the club are open to any significant bids.

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The report states that Man United are also willing to offload summer recruits Noussair Mazraoui, Leny Yoro, Matthijs de Ligt, Manuel Ugarte and Joshua Zirkzee. In the case of homegrown talent Mainoo and Garnacho, their departures would represent a 100 per cent profit under PSR.

It's believed Chelsea are among a number of clubs keeping tabs on England teenage sensation Mainoo, but Sky Sports say that the 19-year-old is happy at Old Trafford. Meanwhile Brazilian midfielder Casemiro is said to be attracting interest from Saudi Arabia, and United would be willing to cut ties with one of their highest earners who is under contract until the summer of 2026.

Marcus Rashford's future also hangs in the balance, with the wantaway striker's representatives currently holding talks with AC Milan over a possible loan move. German heavyweights Borussia Dortmund are also keen on the out-of-favour 27-year-old.