Manchester United have already gone through an overhaul at executive level, and they have a crucial summer ahead of them.

Players are expected to feel the effect of that overhaul in the summer when INEOS begins to shape the team in its vision.

It has already been reported that they would be happy to listen to offers for most of the squad, and even captain Bruno Fernandes is not out of the question.

Only Alejandro Garnacho, Kobbie Mainoo and Alejandro Garnacho are reported as “untouchable”, but it looks like another player has carved out a place for himself alongside them.

The Manchester Evening News reports that Andre Onana is the new untouchable, with United now open to bidding for any player apart from this quartet.

Adding a goalkeeper to those ranks seems sensible, especially as the Cameroonian has improved as the season has progressed.

There are huge holes in the squad that need to be addressed elsewhere, so spending more on a goalkeeper when they spent close to £40m just last summer does not make good business sense.

As for the young trio, their presence on the untouchables list is self-explanatory, and he had been there before.

Interestingly, United would already be open to bids for almost any of Erik ten Hag’s signatures, particularly Lisandro Martinez and Mason Mount.

Although the duo have been plagued by injuries this season, it would be a huge statement of intent and ruthlessness if either of them are sent on their United tenure any time soon.

The under-fire Bruno Fernandes has also contradicted Ten Hag’s statement that the club want to keep him as he has repeatedly stressed his importance.

Perhaps this list of players for sale speaks more about the weight of the coach’s words than the position of the player at Old Trafford.

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