Man United’s big clearance: How much each Red Devils player is worth as Ruben Amorim is told he must SELL in the January transfer window to avoid PSR problems – with only a handful of stars safe from the Ineos cull are

Manchester United will reportedly need to sell some of their first team stars next month to begin rebuilding their squad under Ruben Amorim.

Amorim has had a mixed start to life at Old Trafford since arriving last month, having lost two of his first five games in charge.

The Portuguese coach has changed his starting XI regularly in the first few weeks, suggesting he is not confident with the current group of players and that reinforcements may be needed in January.

However, according to Sky GermanyIt has been agreed internally at United that players must be sold first before new ones can be signed to ensure the club does not have problems complying with the Premier League’s Profit and Sustainability Rules (PSR).

Mail Sport revealed on Wednesday that United are open to offers of around £40m for Marcus Rashford – although Sofascore values ​​the England international at £47m – and he is far from the only high-profile name the Red Devils want to sell .

It is understood that Amorim only sees 8-9 players in his current squad as untouchable. This list includes Amad Diallo, Kobbie Mainoo, Noussair Mazraoui, Matthijs de Ligt, Leny Yoro and Andre Onana.

Ruben Amorim was reportedly told that he needed to sell players before making any signings

Mail Sport have revealed that United will accept offers of around £40m for Marcus Rashford

He could be followed by some of his teammates, with only 8-9 players considered unsaleable

Three of these players only arrived in the summer and will be given further chances to prove that they can take the club to the next level.

Meanwhile, Diallo impressed in an unfamiliar right-back role under Amorim, Mainoo enjoyed a breakthrough last season and Onana has been one of United’s best players this season, despite being at fault for Morgan Gibbs-White’s 3-2 goal United suffered defeat against Nottingham Forest on Saturday.

United spent around £200m in the summer after opting to keep Erik ten Hag at the helm. However, after a dismal start to the season, he only lasted until October, and two of his summer signings – Manuel Ugarte and Joshua Zirkzee – are apparently not on the list of players considered unsaleable.

Sofascore values ​​Ugarte at £39m, just under £11m less than United paid for him four months ago, while Zirkzee is actually higher at £43m, £6.5m more than what the Red Devils cost, to buy him from Bologna.

Club captain Bruno Fernandes is also not mentioned as someone who is certain to stay at Old Trafford, but Mail Sport understands United would like to keep him and Ugarte if possible.

Should United look to capitalize on the Portuguese star, Sofascore will value him at £49m, making him the second-highest valued player in the squad behind Rasmus Hojlund (£58m), who is also not listed as unsellable.

Amorim seems interested in building his team around a young core, but whether this will be possible while maintaining PSR remains to be seen.

Selling homegrown players who are seen as pure profit can be the best way to stay on top of things from a financial perspective and that is why United may be willing to sign the £39m-rated Alejandro Garnacho.

Club captain Bruno Fernandes is not guaranteed to stay despite signing a new contract earlier this year, but Mail Sport understands United would like to keep him if possible

Alejandro Garnacho is one of the younger players who could command a high transfer fee

Another option for United could be to sell injury-prone players such as Mason Mount (left) and Luke Shaw (right) for high salaries

European rivals Newcastle were forced to sell young talents Elliot Anderson and Yankuba Minteh to Nottingham Forest and Brighton respectively in the summer to balance their books.

Last summer, Manchester City sold youngster Cole Palmer to Chelsea for £42.5m and he has since become one of the Premier League’s best players, while Forest allowed Brennan Johnson to move to Spurs for £47.5m Stay afloat as homegrown stars are considered pure assets.

It later emerged that Forest had not sold Johnson early enough to stay on PSR’s right-hand side and they were deducted four points last season.

Alternatively, United could look to get rid of some of their more injury-prone players on big salaries. Mason Mount (£26m) and Luke Shaw (£21m) would both fall into this category after struggling with fitness issues in recent seasons.

United’s financial position has been a major topic of conversation since Sir Jim Ratcliffe acquired a minority stake in the club in February.

The English billionaire has tried to introduce a number of cost-cutting measures in his first ten months at the club.

Mail Sport exclusively revealed in July that Ratcliffe wanted to make a quarter of the club’s workforce redundant. The £100 annual Christmas bonus for employees has also been replaced with a £40 M&S voucher.

Sir Jim Ratcliffe has tried to introduce a number of cost-cutting measures but United could still face PSR problems if they don’t sell players

Amorim wants to build around a young core, but clubs have recently sold their best young talent to stay on the right side of PSR, with Man City letting Cole Palmer move to Chelsea last year

The market value of United’s 25-man squad according to Sofascore

Despite these measures, United still posted a loss of almost £7 million for the first quarter of 2024 when it published its financial results last month.

The figures highlighted the significant damage caused by failing to qualify for the Champions League despite spending heavily at the time Ten Hag was in the dugout.

The club posted a loss of £113.2m last year, while losses over the last five years totaled more than £370m.

PSR allows a loss of £105m over three years, but deductions are allowed for infrastructure, academy and women’s team spending.