MANCHESTER UNITED have a summer transfer budget worth just £35million in cash, according to reports.
However, new owners Ineos expect to have far more in the club's coffers by selling off a number of players.
MAN UTD TRANSFER NEWS LIVE: All the latest deals and rumours from Old Trafford
Reports have suggested all but three members of the squad are up for sale under the Red Devil's new hierarchy.
However, the sale of two stars in particular could see their budget skyrocket to as high as £400m.
The first, Marcus Rashford, has an uncertain future with at Man Utd after a stop-start season that has seen the attacker miss out on an England Euro 2024 spot.
The second, Mason Greenwood, is attracting interest from Napoli after spending the season on loan with Spanish side Getafe.
Greenwood, 22, was accused of attempted rape, assault and coercive control in alleged offences relating to one woman that were said to have taken place between November 1, 2018, and October 15, 2022.
The Crown Prosecution confirmed on February 2, 2023 that all charges against him have been dropped.
Man Utd could look to exploit a "pure profit" loophole by selling the pair which would be accounted for as pure profit in United's 2024/25 financial records due to them being Carrington Academy graduates.
Even after this season’s issues, an auction for 26-year-old Rashford in the summer would have bidders, starting at £70m and probably prepared to go near to £100m.
This would help them to stay on the right side of Premier League Profit and Sustainability Rules (PSR).
Fees paid for players you buy are “amortised” over the length of the initial contract.
So a £100m player signing a five year deal has an FFP “cost” of just £20m per season.
All profits from sales, even if the fee is actually paid in long-term instalments, is banked at the full value.
Effectively, if Rashford and Greenwood are sold for £100m, United would be able to spend £400m - taking new players’ wages into account - and balance the books.
A £400m warchest - far higher than the Daily Mail's report suggesting Man Utd have just £35m - should allow Man Utd to make significant inroads for their squad rebuild.
The likes of Jarrad Branthwaite, Marc Guehi, Leny Yoro Jean-Clair Todibo and Tosin Adarabioyo have been linked in the defensive department.
Further forward has seen highly-rated Benjamin Sesko linked with a transfer to Old Trafford.
But a defensive midfielder is also said to be a high priority for transfer chiefs - with Joao Neves and Youssouf Fofana both linked.
After a worst-ever finish in the Premier League era in terms of league position (8th) Man Utd face Manchester City in the FA Cup final on Saturday hoping to salvage something from an otherwise torrid season.