Manchester United would reportedly be willing to consider offers in the region of £40m for Marcus Rashford in the January transfer window.

Ruben Amorim's arrival at Old Trafford was seen by many as a positive step in the right direction, with the club having looked lost under previous boss Erik ten Hag.

The Portuguese manager has already made several changes at United, most notably implementing a version of the 3-4-3 shape that he deployed at Sporting Lisbon.

However, Amorim's appointment in November meant that he was unable to sign any players in the summer and has been forced to work with a squad entirely composed of players from the team Ten Hag left behind.

The DailyMail report that the club are under significant pressure to sell players to comply with profit and sustainability rules, and that selling Rashford to raise funds for the new head coach has been mooted as an option.

Marcus Rashford at United

When Rashford made his debut for his boyhood team on February 25, 2016 against FC Midtjylland, fans and pundits alike though that the winger would be part of United's long-term future.

However, despite scoring 87 goals and producing 40 assists for the club in the Premier League, Rashford has found himself at the centre of consistent criticism, with many lamenting his inconsistencies.

The forward has netted 11 league goals in his last 48 appearances in the top flight, but had scored 17 in his prior 35 games.

Though the 27-year-old undoubtedly possesses immense talent and ability, his lack of consistent output likely means that replacing his current impact on the team is not an impossible task.

Additionally, due to the fact that Rashford was brought up through United's academy and is classed as homegrown, any sale would count as 100 per cent profit on the PSR balance sheet and boost the club's financial health significantly.

Other options to raise money

Selling Rashford is far from straightforward, especially given there are few clubs in world football that could afford to pay his reported wage of £350,000 a week.

If United are to give Amorim all the tools he needs to succeed, then painful options will likely have to be considered, including the sale of other homegrown players such as Kobbie Mainoo or Alejandro Garnacho.

Allowing young talents like Mainoo or Garnacho might be wise from a financial perspective, but whether United would be able to replace them with talents of a similar calibre remains to be seen.

Co-owner Sir Jim Ratcliffe has long emphasised the need to run the club in an efficient manner, has said that he is willing to make unpopular decisions for the benefit of the squad.

While Rashford no doubt deserves criticism for his performances of late, fans will hope that the attacker can prove his worth to the team and cement his place in the XI under Amorim.