Man Utd set for summer of change! Red Devils open to offers for most of their squad - including Marcus Rashford - after Champions League failure, but some stars are off limits

United are described as keeping an "open mind" with regard to sales as the Sir Jim Ratcliffe and INEOS era begins in earnest. The Daily Telegraph explains that agents and rival clubs believe offers for players will be judged individually. No one, other than Rasmus Hojlund, Alejandro Garnacho and Kobbie Mainoo, is believed to be be off the table. Although there no intention to actively offload players like Rashford, a "credible" offer would receive "genuine consideration," especially if he indicated a willingness to pursue a fresh challenge elsewhere.

Manchester United are thought to be prioritising a striker, central midfielder and right-sided centre-back in the summer transfer window. But failure to qualify for next season's Champions League will hit the budget. Were they to finish lower than seventh in the Premier League and not qualify for European football of any kind, the Telegraph notes the club would be pushed towards a "sell to buy" policy when it comes to recruiting. Not actively checking themselves could lead to problems further down the line with the Premier League's Profit & Sustainbility rules.

The absence of Champions League football in 2024/25 will result in United players taking a 25% pay cut as outlined in their contracts. That will at least help offset the drop in revenue.

A top four Premier League finish and Champions League qualification is mathematically out of the question for Erik ten Hag and his team. They are currently sixth, one point ahead of Newcastle and five in front of West Ham. Top six - or winning the FA Cup final next month - would equate to Europa League qualification. If they finish seventh and don't win the FA Cup, it would be the Europa Conference League. Eighth or lower, which seems unlikely now, could mean missing out on Europe altogether. United's Premier League campaign will wrap with fixtures against Crystal Palace, Arsenal, Newcastle and Brighton within the next three weeks.