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

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

The Portuguese boss has rotated his starting XI on a regular basis in his opening weeks, indicating that he is not convinced by the current group of players and that reinforcements may be necessary in January.

However, according to Sky Germany, it has been agreed internally at United that players must be sold first before new ones can be brought in to ensure the club avoids any issues with sticking to 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 – despite Sofascore valuing the England international at £47m – and he is far from the only high-profile name that the Red Devils are considering selling.

It is understood that Amorim only views 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 has reportedly been told he must sell players before making any signings

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

He could be followed by a number of his team-mates, with only 8-9 players seen as unsellable

Three of those players only arrived in the summer, and are set to be given more chances to prove that they can take the club to the next level.

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

United spent around £200m in the summer after deciding to keep Erik ten Hag in charge. But he only lasted until October after a dismal start to the season, and two of his summer signings – Manuel Ugarte and Joshua Zirkzee – do not appear to be on the list of players seen as unsellable.

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

Club captain Bruno Fernandes is also not mentioned as someone that is certain to be kept at Old Trafford, but Mail Sport understands that United want to keep both him and Ugarte if possible.

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

Amorim appears keen to build his team around a young core, but whether this will be possible while also adhering to PSR remains to be seen.

Selling homegrown players that count as pure profit can be the best way to keep on top of things from a financial perspective, and this is why United may be open to moving on the £39m-rated Alejandro Garnacho.

Club captain Bruno Fernandes is not guaranteed to stick around despite signing a new contract earlier this year, but Mail Sport understands that United want to keep him if possible

Alejandro Garnacho is one of the younger players who could demand a big fee

Selling injury-probe players on high wages such as Mason Mount (left) and Luke Shaw (right) could be another option for United

In the previous summer, Manchester City sold academy product Cole Palmer to Chelsea for £42.5m, and he has since gone on to become one of the best players in the Premier League, while Forest allowed Brennan Johnson to join Spurs for £47.5m to keep afloat as homegrown stars count as pure profit.

It was later determined that Forest had not sold Johnson early enough in the window to keep on the right side of PSR, and they were docked four points last season.

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

United’s financial position has been a major talking point ever since Sir Jim Ratcliffe bought a minority stake in the club back in February.

The English billionaire has looked to bring in a number of cost-cutting policies in his opening 10 months at the club.

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

Sir Jim Ratcliffe has looked to bring in a number of cost-cutting measures, but United could still face PSR issues unless they sell players

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

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

Despite these measures, United still posted a loss of close to £7m for the first quarter of 2024 when they released their financial figures last month.

The numbers highlighted the significant damage done by failing to qualify for the Champions League after spending heavily when Ten Hag was in the dugout.

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

PSR allow a £105m loss over a three-year period, but deductions are permitted around sums spent on infrastructure, the academy and women’s teams.