Only three Manchester United stars are safe from being sold this summer, as the Red Devils prepare a lengthy transfer list.

Alejandro Garnacho, Kobbie Mainoo and Rasmus Hojlund are the only players who will remain off limits to any prospective suitors as United look to build their future around the trio, according to reports. A player such as Marcus Rashord may not be pitched to other clubs but a good offer would be considered.

Mirror Football reported last week that Rashford was one of 12 players who could be on the chopping block as the club look to raise funds to compete in the transfer market. The likes of Casemiro, Raphael Varane and Harry Maguire were among that number.

Pressure from the Premier League’s profit and sustainability rules in addition to missing out on the Champions League will see a frugal approach from the club, and United could go as far as to operate on a sell-to-buy basis should they miss out on Europe altogether.

The overhaul on the pitch is set to follow a great deal of change that has happened off it. In addition to the influence of Ratcliffe and INEOS, the club have added Jason Wilcox as technical director and hope to land Newcastle United sporting director Dan Ashworth.

United’s sporting hierarchy intends to be flexible in their approach to reshape the squad. A repetition of the fees used to sign the likes of Maguire and Antony are not thought to be likely.

That is not to say the Red Devils will be inactive in terms of incoming deals.

The club have already identified a number of targets as they look to bounce back from a difficult season, while Erik ten Hag’s squad will see a 25 per cent cut to their salaries as they miss out on Europe’s top competition.

Among the 13-times Premier League winners’ targets are Everton youngster Jarrad Branthwaite, Bayer Leverkusen’s Edmond Tapsoba and Jeremie Frimpong. Also Wolves midfielder Joao Gomes and his team-mate, winger Pedro Neto, and Borussia Dortmund forward Donyell Malen.