Manchester United are open to selling all but three first-team players this summer, according to reports.

United face a summer of upheaval with Erik ten Hag’s future as manager already in doubt, while Anthony Martial and Raphael Varane are expected to leave Old Trafford as free agents.

The club’s finances are also set to take a significant hit as Ten Hag’s side are likely to miss out on qualifying for next season’s Champions League.

According to The Telegraph, United will be open to offers for almost every first-team player, with Rasmus Hojlund, Kobbie Mainoo and Alejandro Garnacho the only three to be considered off limits.

The report also claims that United are not actively looking to offload Marcus Rashford but would consider serious bids for the 26-year-old, who has scored just eight goals in all competitions this season.

United also face decisions over Mason Greenwood and Jadon Sancho, who are both impressing during their loan spells for Getafe and Borussia Dortmund.

Speaking in February after completing his partial takeover of United, Sir Jim Ratcliffe made it clear that FFP will restrict the club’s transfer activity this summer.

‘Ultimately FFP says you have to operate the club within its own means. And, effectively, it takes into account your prior expenditure, and the club’s spent quite heavily in the last couple of seasons,’ Ratcliffe said.

‘So that does impact FFP going forward, because they’ve used quite a large part of their allowance.

‘It’s obviously related to sales as well as purchases, and so we need to get our heads around that well before the summer window, so we understand the number but there’s no question that history will impact this summer window.’

It’s understood that United have been keeping tabs on Crystal Palace centre-back Marc Guehi.

United are also expected to sign a new striker after Ten Hag admitted that FFP regulations stopped the club from making a move in the January transfer window.