Manchester United would consider offers of £40milllion for Marcus Rashford but accept there are unlikely to be any bidders for the England forward in the January transfer window, Mail Sport understands.
United are under pressure to sell players to comply with profit and sustainability rules, and raise funds for new head coach Ruben Amorim to strengthen his squad.
Selling homegrown players counts as 100 per cent profit on the PSR balance sheet, and for some time now the spotlight has fallen on Rashford who has been at the club since the age of seven.