The report adds that with United not being in a particularly strong position when it comes to the Premier League's profit and sustainability rules, the Red Devils may have to sell players - in order to fund their warchest - this summer. And due to Garnacho being an academy product, meaning he will go down as pure profit on the balance sheet, United may be open to moving him on at the end of the season, with his asking price said to be around €50 million (£42.5m). Incidentally, a move to Napoli may be more appealing if Antonio Conte's men win Serie A this season, with his team currently top of the league.