Ruben Amorim has reportedly made a firm decision regarding Marcus Rashford and Rasmus Højlund, despite ongoing speculation about Viktor Gyökeres potentially joining Manchester United. The new United manager is said to be building his long-term plans around Rashford and Højlund, dismissing the notion of selling either player even if Gyökeres arrives at Old Trafford.

In Amorim’s first match in charge, he opted to deploy Rashford as a central striker rather than his usual position on the left wing. Rashford managed an early goal against Ipswich Town, but his overall performance was uneven as the game ended in a draw. Rasmus Højlund and Joshua Zirkzee were both left out of the starting lineup, highlighting Amorim’s willingness to experiment tactically.

### The Viktor Gyökeres Link

Gyökeres, who has enjoyed a prolific season with 33 goals for club and country, is reportedly keen on reuniting with Amorim, his former manager at Sporting CP. However, Manchester United face stiff competition from Arsenal, Chelsea, and Manchester City for the Swedish striker’s signature. While Gyökeres’ arrival could bolster United’s attacking options, Amorim remains adamant that Rashford and Højlund will be central to his plans. This stance casts doubt on the future of Joshua Zirkzee, with reports suggesting Juventus is preparing a loan move for the Dutch forward.

### Rashford and Højlund’s Roles

1. **Rashford’s Central Role**:

Amorim’s decision to use Rashford centrally underscores his belief in the player’s versatility, even if the transition has been uneven so far. Rashford’s early goal against Ipswich demonstrated potential in the role, though refinement is needed.

2. **Højlund’s Importance**:

Despite being benched for Amorim’s debut match, Højlund remains integral to United’s plans. His physicality and ability as a target man align well with Amorim’s tactical approach.

3. **Non-Negotiable Futures**:

Amorim has reportedly assured United’s hierarchy that neither Rashford nor Højlund will be sold, signaling his commitment to shaping the team around their talents.

### Other Transfer Speculation

1. **PSG’s Interest in Rashford**:

Paris Saint-Germain is said to be monitoring Rashford, with manager Luis Enrique reportedly dissatisfied with his attacking options. However, Amorim and United have no intention of entertaining offers for the England international.

2. **Khvicha Kvaratskhelia and Defensive Targets**:

United is also exploring reinforcements in other areas. Napoli’s Khvicha Kvaratskhelia has emerged as a key target to add creativity and dynamism to the attack. Meanwhile, left-backs Alphonso Davies and Theo Hernandez are being considered to address defensive gaps.

3. **Garnacho’s Deployment**:

Some critics have questioned Amorim’s use of Alejandro Garnacho as a No. 10 rather than his natural wide position. Fans have called for the young Argentine to be restored to the flanks, where he has shown greater impact.

### Outlook

Ruben Amorim’s vision for Manchester United centers on Rashford and Højlund as the core of his attacking strategy. While potential signings like Viktor Gyökeres and Khvicha Kvaratskhelia could add depth and flexibility, Amorim’s commitment to his key players is clear. The upcoming transfer window will be pivotal in balancing the squad and realizing his tactical ambitions.