Manchester United are reportedly willing to sell Alejandro Garnacho and Kobbie Mainoo this summer, with difficult decisions needing to be made due to the club's financial situation.
Both Garnacho and Mainoo are viewed as vital players for the 20-time English champions, but it is understood that the duo were available for purchase during the January transfer market.
As homegrown players, their exits would count as pure profit under the Premier League's rules surrounding Profit and Sustainability, therefore placing the club in a much stronger position when it comes to improving their squad.
Chelsea and Napoli were both linked with Garnacho in January, with the latter believed to have failed with a £40m bid earlier in the market, and he stayed at Old Trafford despite a host of speculation.
Mainoo, meanwhile, is said to be admired by Chelsea, with the Blues thought to be best-placed to bid for the England international if it becomes clear that he will be on the move during this summer's transfer window.
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Garnacho, Mainoo 'available for purchase this summer'
According to The Guardian, due to Man United's financial situation, offers for Garnacho and Mainoo would be considered.
The report claims that Mainoo is valued in excess of £80m by Man United, so it would take a substantial offer for him to leave, while the Red Devils would want in the region of £70m for Garnacho.
Mainoo has scored once and provided one assist in 24 appearances for Man United this season, while Garnacho has eight goals and six assists in 36 matches for the 20-time English champions.
At 19 and 20, Mainoo and Garnacho are viewed as vital for the club's future plans, but due to the rules surrounding PSR, it is possible that either or potentially both could move on ahead of the 2025-26 campaign.
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Will Rashford leave Man United this summer?
Marcus Rashford made the move to Aston Villa on loan in the closing stages of the January transfer window, and Unai Emery's side have the chance to sign him for £40m during this summer's market.
It remains to be seen whether a permanent deal is activated, but if that proves to be the case, Man United will be receiving £40m for a homegrown player, while they will also completely remove his £325,000-a-week salary from the budget.
As a result, an exit for Rashford this summer would place Man United in a much stronger financial position, but if the loan switch to Villa does not work out, then the Red Devils could be in a difficult position when it comes to moving him on this summer.
The futures of Mainoo and Garnacho are therefore related to Rashford and how well the forward performs at Villa Park, with his debut for his new club potentially coming against Tottenham Hotspur in the FA Cup on February 9.