Marcus Rashford is one of several Manchester United players available for transfer as INEOS try to raise funds to reinvest in the squad.

United were understood to be willing to listen to offers for Rashford, 27, in the summer but there were no suitors looking to sign him.

That situation, it is thought, is unlikely to change unless the forward's form drastically improves under new head coach Ruben Amorim.

United do not have the funds to spend big in January unless they make sales and Rashford, being a homegrown player, is an obvious candidate as his potential transfer would represent pure profit on the club's books.

Rashford has scored three goals in five games since Amorim's appointment, operating both as a central striker and as one of the two No 10s in behind.

Amorim has told Rashford that he must "want it" if he is to rediscover his best form at United.

The forward's form has nosedived since his career-best 30-goal return in Erik ten Hag's first season, and Rashford has subsequently lost his place in the England side.

Amorim says he will try to help Rashford, but has put the onus firmly on the United academy graduate to turn his fortunes around.

"He has to be Marcus to try to return to that moment [his 30-goal season]," said in November ahead of United's Europa League win over Bodo/Glimt.

"Then he will have the help of all the staff, of all the club and all the fans because he is a Man Utd boy. But he has to be the first one to really want it."

Rashford, who made his senior debut nearly nine years ago, has 138 goals and 67 assists across his 425 appearances for United.