Man Utd perform extraordinary U-turn on Kobbie Mainoo and two of his team-mates

Man Utd will listen to offers for Kobbie Mainoo.

Manchester United will now listen to serious offers for Kobbie Mainoo, Alejandro Garnacho and Rasmus Hojlund after considering the youthful trio unsellable in the summer. Sir Jim Ratcliffe is prepared to go to new lengths as part of his ruthless books-balancing project, risking further backlash from already unsettled supporters. United are testing the margins of football's financial rules after splurging over £600million in less than three years under Erik ten Hag. The Dutchman ultimately had to cash in on homegrown talent, including Scott McTominay and Anthony Elanga, to continue bolstering his squad.

Mainoo and Garnacho are more recent academy graduates who have been tipped as the future of United's midfield and attack.

However, United have placed every single member of Ruben Amorim's squad in the shop window and will consider sales if suitable bids land on the table. The Red Devils aren't actively looking to offload Mainoo, Garnacho or Hojlund, but it's an altered stance from the summer transfer window. That said, the trio are still considered crucial players, and while the club would listen to offers, it doesn't necessarily mean they would be ready to accept. Not one player is off-limits. Last summer's arrivals - Leny Yoro, Noussair Mazraoui, Matthijs de Ligt, Manuel Ugarte and Joshua Zirkzee - are also up for grabs for the right price.

Rasmus Hojlund and Alejandro Garnacho are also in the shop window.

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Selling homegrown players is an attractive proposition for United's accountants, given that it represents 100 per cent pure profit under the Premier League's Profit and Sustainability Rules. It has undoubtedly contributed to the Old Trafford giants' willingness to cut ties with Marcus Rashford, who says he's "ready for a new challenge." Amorim is persisting with his 3-4-3 philosophy and will sign and sell players based on who he believes fits the criteria. The Portuguese tactician evidently views Mainoo and Ugarte as his first-choice midfield pairing, but the former's contract situation has sparked uncertainty over his future.

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