Marcus Rashford is one of several Manchester United players available for transfer as INEOS look to raise money to reinvest in the squad.
United were believed to be willing to listen to offers for 27-year-old Rashford in the summer, but there were no suitors willing to sign him.
It is believed that this situation is unlikely to change unless the striker's form improves drastically under new head coach Ruben Amorim.
United don't have the money to spend big in January unless they sell, and homegrown player Rashford is an obvious candidate as his potential transfer would mean pure profit on the club's books.
Rashford has scored three goals in five games since Amorim's appointment, operating as both a central striker and one of two number 10s behind him.
Amorim has told Rashford he 'has to want it' if he wants to rediscover his best form at United.
The striker's form has declined since his career-best return with 30 goals in Erik ten Hag's first season, and Rashford has subsequently lost his place in the England side.
Amorim says he will try to help Rashford but has placed a heavy burden on the United Academy graduate to turn around his fortunes.
“He has to be Marcus to try and get back to that moment [his 30-goal season]he said in November ahead of United's Europa League win over Bodo/Glimt.
“Then he will get the help of all the staff, the whole club and all the fans, because he is a Man Utd boy. But he has to be the first one who really wants it.”
Rashford, who made his debut almost nine years ago, has scored 138 goals and 67 assists in his 425 appearances for United.
Transfer talk: 'Man Utd have no money to spend'
Sky Sports News' Melissa Reddy speaks on the Transfer Talk podcast:
“Man Utd have no money [to spend on transfers]. It's great to read the transfer news and gossip every day and you see who they're linked to and you think, 'Where on earth are they going to get this money for all these strikers?'
“They have made it very clear – and this was also communicated to Ruben Amorim – that the financial constraints are real. He has to get the most out of the club's talents. That was one of the reasons why they brought him in.”
“He has a very good track record in the field of individual development and developing the collective. We've seen teething problems with its structure so far, but over time they're counting on it getting the right pieces in place and really bringing it home.
“They have continuously said that they are not going to spend as they did under Erik ten Hag and that they are going to operate in a much more sustainable way.
“You look at that team now and you think: 'Where can they get that money from? Who is a good asset that they can sell that they don't really need?' You're having a hard time.
'And then you think of Marcus Rashford because he could be benched as a pure win. There are no suitors for Marcus Rashford. There aren't any.
“Marcus Rashford, like many of the squad, was someone they had been open to offers from last summer, we reported that. No one was knocking on the door.”
“Unless there is a massive change in form and there are no more reports of bad behavior off the pitch, I think this will continue to be the case.”
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