The sale of either Greenwood or Rashford would be accounted for as pure profit in United's 2024/25 financial records, helping them to stay on the right side of Premier League Profit and Sustainability Rules (PSR).

PSR opens top-flight sides up to punishment if they lose more than PS105million in a given three-year period. United were prevented from spending on new recruits in January as a result, and they may wish to offload a number of underperforming stars this summer before reinvesting in the squad.

According to The Daily Mail, United will be 'tempted' to cash in on Greenwood after his successful season-long loan spell at Getafe.

The 22-year-old was shipped out to Spain last summer after being told he had no future at Old Trafford, but Sir Jim has since opened the door for Greenwood's return by insisting a reassessment will take place at the end of the season.

Rashford, meanwhile, is believed to be on the radar of Paris Saint-Germain as they scour the transfer market for candidates to replace Real Madrid-bound Kylian Mbappe.

The pair are due to be out of contract in June and United have opted against offering extensions, meaning their colossal wages which, when combined, soak up more than PS600,000 a week, will be shifted off the club's books.

Jadon Sancho, Donny van de Beek, Facundo Pellistri, Hannibal Meijbri, Aaron Wan-Bissaka, Casemiro, Harry Maguire and Victor Lindelof are also understood to be at risk as Sir Jim prepares to shake up the Red Devils' squad.