As of January 8th, Beijing time, according to a report by The Guardian UK, Manchester United will consider any realistic offers for any of its players, with no untouchables!
The change in Manchester United's head coach from Ten Hag to Amorim has not improved the team's poor performance, leading to the realization that the main issue may not just be the coach but also the players themselves. To meet Amorim's tactical requirements, the Red Devils must significantly strengthen their squad, but they are constrained by the Premier League's financial fair play rules and cannot spend money recklessly.
According to the latest report by The Guardian, Ratcliffe has decided on a major overhaul. As long as there is a reliable offer, Manchester United is willing to sell all players, including some who are considered "untouchables" by the media and fans!
For example, Menu, Garnacho, and Hojlund - Manchester United is not actively seeking to sell these three players, but if a team is willing to make a reasonable offer, they will also consider selling them. The same goes for Jolo, Mazraoui, De Ligt, Ugart, and even Rashford, Zirkzee, Casemiro, and others.
Transfermarkt shows that the total value of Manchester United's current squad is 795 million euros. It remains to be seen how many players they can ultimately sell and how much transfer funds they can raise for Amorim.