A recent report has highlighted three Manchester United players deemed “not for sale” as the club prepares for a new manager, likely Ruben Amorim. Sporting CP confirmed United’s interest in Amorim and revealed a €10 million [£8.43m] release clause in his contract. Three United representatives are expected to travel to Lisbon to finalize the agreement, with Amorim’s last match at Sporting likely set for their League Cup game against Nacional.

Meanwhile, The Guardian reports that Amorim’s January budget will be limited due to the club’s summer spending of around £200 million on players like Joshua Zirkzee, Matthijs de Ligt, Noussair Mazraoui, Leny Yoro, and Manuel Ugarte. With profitability and sustainability rules in mind, the club may need to balance the books with sales, though Marcus Rashford, valued at £60 million, could attract interest from long-time admirers Paris Saint-Germain.

However, three young players—Alejandro Garnacho, Rasmus Hojlund, and Kobbie Mainoo—have been labeled as “off limits” for any suitors.

As for new signings, Amorim may seek to bring Sporting’s Goncalo Inacio, who remains of interest to United, especially given his development under Amorim. Viktor Gyokeres, a prolific scorer who could address United’s struggles in front of goal, is another target, although his £50 million price tag might be challenging. Additionally, Alvaro Carreras, currently excelling at Benfica, could return through a £16 million buy-back clause.