Ruben Amorim has just two ‘untouchables’ in his Man Utd squad who are not for sale at any price

Reports suggest that Manchester United may consider the unthinkable by parting ways with homegrown talents Kobbie Mainoo and Alejandro Garnacho as the club seeks to comply with profit and sustainability regulations. According to the *Daily Mail*, United are “desperately” trying to generate income, and under these regulations, players from the academy system are valued at 100 percent profit on the balance sheet.

This makes players like Mainoo and Garnacho particularly attractive for potential sales, as their value is said to be four times higher than other players who were not developed in-house. Garnacho, recently linked with a move to Atletico Madrid, has struggled to secure regular first-team minutes under Ruben Amorim and was omitted from the squad for the recent trip to Manchester City.

Meanwhile, Mainoo has reportedly reached a “stalemate” in contract negotiations and is being linked with a move to Chelsea. The *Daily Mail* claims Chelsea are in “pole position” to sign the midfielder if terms cannot be agreed at Old Trafford. Mainoo is seeking a deal that reflects his status as a first-team regular and England international, but United’s efforts to reduce their wage bill may complicate matters.

In addition to considering the sales of big earners such as Casemiro, Antony, and Marcus Rashford, United appear to be exploring the potential departure of academy graduates like Mainoo and Garnacho to meet financial targets.

However, two first-team stars have reportedly been deemed “untouchable” in the market: Leny Yoro and Amad Diallo. Yoro, who joined from Lille for an initial £52.2 million, has shown glimpses of brilliance despite limited opportunities under Erik ten Hag and Amorim. Amad, on the other hand, has been a standout performer this season, scoring crucial goals against Manchester City and Liverpool.

What are your thoughts on Yoro and Amad being United’s “untouchable” players? Let us know in the comments.