Right now, there are just two players in Ruben Amorim’s Manchester United squad who are deemed ‘untouchable’ as the club attempt to comply with profit and sustainability rules.

It emerged on Tuesday that United could be willing to do the unthinkable and part ways with Kobbie Mainoo and Alejandro Garnacho.

A report from the Daily Mail suggests United are ‘desperately’ trying to generate income to comply with profit and sustainability rules and under the regulations, homegrown players are worth 100 per cent profit.

In fact, the likes of Mainoo and Garnacho, who came through the club’s academy system, would be worth around four times as much as other players.

Garnacho, who was recently linked with a move to Atletico Madrid, has struggled to pick up regular first-team minutes under Amorim and was dropped from his squad for their trip to Manchester City.

Mainoo, meanwhile, has been linked with a move to Chelsea after United reached a ‘stalemate’ in contract talks with his representatives.

In fact, the Blues are in ‘pole position’ to sign United’s academy product if he cannot agree new terms at Old Trafford, according to the Daily Mail.

The teenager has held talks over a new deal that would match his status as a first-team regular and England international but United appear to be making efforts to decrease their wage bill.

They are said to be considering offloading big earners such as Casemiro, Antony and Marcus Rashford but Mainoo and Garnacho may come into the equation as they try and comply with profit and sustainability rules.

With several players being linked with potential departures, two first-team stars have been deemed ‘untouchable’ – Leny Yoro and Amad Diallo.

Yoro, who joined from Lille in the summer for an initial £52.2 million, has shown glimpses of brilliance in a United shirt, despite not being handed regular first-team minutes by Erik ten Hag and Ruben Amorim.

Amad, meanwhile, has arguably been United’s standout performer this season, scoring big goals against Manchester City and Liverpool.

Thoughts on Yoro and Amad being United’s ‘untouchable’ players in the market? Let us know in the comments.