Man United will listen to offers for all their squad bar just THREE players

Manchester United are believed to be planning a major squad shake-up this summer as Sir Jim Ratcliffe and Ineos usher in a new era at Old Trafford.

Only three players are off-limits with a price apparently on the head of everybody else in their underachieving squad.

The Daily Telegraph reported on Monday that United's regime are open-minded about sales and will consider most bids.

The potential problem with United holding a fire sale now is that quite a few clubs - especially in the Premier League - are watching how much they spend.

There is another season yet of the Premier League's Profitability and Sustainability Rules [PSR] which have already been shown to have some teeth with points deductions for Everton and Nottingham Forest.

Then there's the prospect of a hard salary cap from the 2025-26 season 'anchored' against how much the league's bottom-placed team earns in TV money.

United voted against the proposals on Monday but the majority of top-flight clubs gave the green light to proceed.

Then there's UEFA's new financial rules limiting spending on player and coach wages, transfer and agent fees.

United can only dream of getting into next season's Champions League from here but they may well be in another UEFA competition and it only adds to the headache.

So it looks like the Premier League's golden days of unfettered spending on the world's top players and extortionate wages are over.

As clubs scramble to raise funds and keep on the right side of the various limits, United won't be the only ones trying to shift players on this summer.

Their failure to make next season's expanded Champions League - which could yet cost Erik ten Hag his job - only reduces their margin for error.

Financial pressures coupled with Ratcliffe's desire to take United in a new direction means several prominent players could be heading out the door. But how much can they realistically raise?

THE UNTOUCHABLES

The Telegraph report said the only three players 'off-limits' are Kobbie Mainoo, Alejandro Garnacho and Rasmus Hojlund.

This young trio - two academy graduates and a £72m signing from just last year - should be the nucleus of the United side, whoever is in charge.

BIG NAMES WHO COULD LEAVE

There will be some raised eyebrows that captain Bruno Fernandes isn't included with that trio.

The Portuguese playmaker does annoy fans with his sulking and petulance but ultimately he does provide a rare class with 15 goals and 11 assists for United this season.

The side should be built around his leadership and it would surely take a mammoth offer to persuade United to sell him. Transfermarkt's estimate of his value is just under £60million.

Marcus Rashford is another. Paris Saint-Germain held talks with his representatives two years ago and are one of just a few clubs who could afford United's £75m valuation as they look to replace Kylian Mbappe.

With Rashford a homegrown player, any transfer fee would go down as pure profit when it comes to FFP and his form has dropped alarmingly this season, attracting the ire of some fans.

You sense selling Rashford would solve any concerns over the financial restrictions at a stroke.

Harry Maguire's future at United will doubtless be up for discussion again this summer despite his decent form this season having decided to stay and fight for his place.

The fact Maguire has just the one year left on his deal could prompt a sale and there remains a nagging suspicion United need a quicker centre-half.

They'd want more than Transfermarkt's £17m valuation though for sure; at least £30m.

Luke Shaw is a top-class left-back but his injury record counts against him. He's played just 15 games this season and it's an area where United have been desperately short.

This isn't the first season Shaw has been sidelined by any means and it will affect his value with Transfermarkt putting him around £30m.

Lisandro Martinez has endured an injury-hit season but surely United would stick with the talented Argentine and build around him, especially if they sell Maguire.

CUTTING LOSSES

There's no shortage of players who were signed for eye-watering amounts who just haven't delivered.

If United are going to shake their squad up, they need to go but the financial depreciation is going to be painful.

Antony is a prime candidate, if anyone would actually wish to sign the Brazilian winger. Signed at Ten Hag's insistence for £82m he has fallen well short of United standards.

You suspect United would be fortunate to attract a £25m bid for him, a glaring example of the appalling wastage Ratcliffe and Ineos are determined to stamp out.

Casemiro, who cost them an initial £60m just after Ten Hag arrived, has deteriorated in a really alarming fashion this season.

At 32, he's unlikely to get back to his brilliant Real Madrid best and a move to Saudi Arabia surely awaits if a club is willing to stump up £20m-£30m.

Defender Raphael Varane - cost to sign £41m - did not have the extension clause in his deal activated and has been linked with Bayern Munich.

He'd leave for nothing this summer but getting his £340,000-a-week wages - only Casemiro on £350,000-a-week earns more - would be a big help when it comes to FFP.

On that subject, United won't miss paying Anthony Martial's £250,000 each week for doing next to nothing when he leaves this summer.

Aaron Wan-Bissaka, a £50m buy in 2019, may also call time on his Old Trafford career with a year left on his deal. He's been linked with Saudi Arabia or a Crystal Palace return but surely for not more than £15m.

WHO ELSE COULD LEAVE?

Others United would surely consider bids for this summer include Christian Eriksen, Victor Lindelof and Altay Bayindir, not that they'd raise a great deal.

Scott McTominay's name will probably come up too. The industrious midfielder has performed well this season but he would have been sold last summer and now has just a year left on his deal.

The Scot could bring in a tidy £25m and is homegrown as an added bonus.

OTHERS THEY SHOULD KEEP

While only three have been 'ring-fenced', that should also apply to Diogo Dalot, who has looked pretty good at right-back this season.

It would be a real shame to dispense with Tyrell Malacia after his entire second season at United was wrecked by injury.

Andre Onana - his idiocy against Burnley last weekend notwithstanding - has slowly improved as the season has gone on and the only question is what happens if Ten Hag goes.

It's also far too early to pass judgement on Mason Mount, who hasn't lost his innate talents just because of one injury-hit season.

Amad Diallo showed what he can produce against Liverpool and deserves more opportunities.

Another year's contract for Jonny Evans, 36, is surely a no-brainer too.