Bruno Fernandes and Alejandro Garnacho speak out as fire sale planned

Manchester United are preparing to tear up their squad in the summer transfer window, with nobody safe following their miserable Europa League final defeat by Tottenham

Manchester United have been forced to enact Plan B after losing the Europa League final to Tottenham on Wednesday night. United had hoped to triumph in Bilbao, qualify for next season's Champions League and recruit new players from a position of strength.

Instead, they will have to make sweeping changes from the position of 16th in the Premier League, without any European football from which to tempt new players to join. Their miserable 1-0 loss against Spurs summed up everything that is wrong with the current squad and highlighted the need for fresh blood.

United haven't wasted any time by making it clear that every single one of their players could be sold this summer. Sir Jim Ratcliffe has not been afraid to implement changes since taking control of the club last February and this summer now looks set to be a painful one.

The summer transfer window opens for business on June 1 this year and United are certain to be among the busiest clubs, with incomings and outgoings both required. Here are the latest reports involving the club as the fire sale awaits.

Fernandes speaks out

There was a time when Bruno Fernandes was deemed untouchable, but that is no longer the case. United will consider bids for every single one of their squad, including the captain, who addressed a potential exit in the aftermath of defeat.

"I've always said I will be here until the club says to me that it's time to go," Fernandes said. "I'm eager to do more, to be able to bring the club to great days.

"In the day that the club thinks that I'm too much or it's time to part ways, football is like this, you never know it. But I've always said it and I keep my word in the same way. If the club thinks it's time to part ways because they want to do some cash in or whatever, it's what it is, and football sometimes is like this."

Garnacho unhappy

Alejandro Garnacho was linked with a move to Chelsea or Napoli in the January transfer window and it appears as though a move could come to fruition this summer after he started the Europa League final on the bench.

“Until we reached the final, I played every round," Garnacho said post-match. "And I played 20 minutes today - I don’t know. I’m going to try to enjoy the summer and see what happens next.”

United need cash to reinvest in new players and Garnacho - who fanned the flames of rumour by putting his house up for sale recently - would be one of the easiest to shift, alongside loanees Marcus Rashford, Jadon Sancho and Antony.

Transfer budget revealed

Amorim will go into the summer transfer window armed with £100million to spend, according to The Guardian. United will make major changes to their squad following a dreadful debut campaign for Amorim - and they don't need to sell before they can buy.

That's because Ratcliffe has taken an axe to the club, slashing jobs and expenditure in order to get the club on an even keel. It means that Matheus Cunha and Liam Delap could be bought before any sales are sorted. Cunha has a £62.5million release clause in his Wolves contract, while Delap will cost £30m from Ipswich.

While negotiations to sign Cunha are going well, there is more competition for Delap, who has been courted by Chelsea and may decide to move to a team who can offer European football next season.