Marcus Rashford is one of several Manchester United players available for transfer as INEOS try to raise funds to reinvest in the squad.
United were understood to be willing to listen to offers for Rashford, 27, in the summer but there were no suitors looking to sign him.
That situation, it is thought, is unlikely to change unless the forward's form drastically improves under new head coach Ruben Amorim.
Please use Chrome browser for a more accessible video player
Highlights of the Premier League match between Manchester United and Nottingham Forest.
Highlights of the Premier League match between Manchester United and Nottingham Forest.
United do not have the funds to spend big in January unless they make sales and Rashford, being a homegrown player, is an obvious candidate as his potential transfer would represent pure profit on the club's books.
Rashford has scored three goals in five games since Amorim's appointment, operating both as a central striker and as one of the two No 10s in behind.
Please use Chrome browser for a more accessible video player
Ruben Amorim is certain that the club can find the right solution for forward Marcus Rashford and is confident the Englishman can get back to his best once they find the style of play for him.
Ruben Amorim is certain that the club can find the right solution for Marcus Rashford and is confident the forward can get back to his best once they find the right style of play for him.
Amorim has told Rashford that he must "want it" if he is to rediscover his best form at United.
The forward's form has nosedived since his career-best 30-goal return 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 put the onus firmly on the United academy graduate to turn his fortunes around.
"He has to be Marcus to try to return to that moment [his 30-goal season]," said in November ahead of United's Europa League win over Bodo/Glimt.
"Then he will have the help of all the staff, of all the club and all the fans because he is a Man Utd boy. But he has to be the first one to really want it."
Rashford, who made his senior debut nearly nine years ago, has 138 goals and 67 assists across his 425 appearances for United.
Transfer Talk: 'Man Utd have no money to spend'
Manchester United manager Ruben Amorim during the Premier League match at the Emirates Stadium, London. Picture date: Wednesday December 4, 2024.
Image: Manchester United manager Ruben Amorim during the Premier League match at the Emirates Stadium, London. Picture date: Wednesday December 4, 2024.
Sky Sports News' Melissa Reddy speaking on the Transfer Talk podcast:
"Man Utd do not have money [to spend on transfers]. It's wild reading the transfer news and gossip on a daily basis and you see who they're linked to and thinking 'Where on earth are they going to get this money from for all these forwards?'
"They have made it quite clear - and it was communicated to Ruben Amorim - that the financial constraints are real. He has to extract the maximum from the talents at the club. That was part of the reasons they brought him in.
"He's got a very good track record of individual development and developing the collective. We've seen teething issues with his structure so far, but over time they're banking on him getting the right parts in place and really bringing it home.
Apple Podcasts This content is provided by Apple Podcasts, which may be using cookies and other technologies. To show you this content, we need your permission to use cookies. You can use the buttons below to amend your preferences to enable Apple Podcasts cookies or to allow those cookies just once. You can change your settings at any time via the Privacy Options. Unfortunately we have been unable to verify if you have consented to Apple Podcasts cookies. To view this content you can use the button below to allow Apple Podcasts cookies for this session only.
Enable Cookies Allow Cookies Once
Spotify This content is provided by Spotify, which may be using cookies and other technologies. To show you this content, we need your permission to use cookies. You can use the buttons below to amend your preferences to enable Spotify cookies or to allow those cookies just once. You can change your settings at any time via the Privacy Options. Unfortunately we have been unable to verify if you have consented to Spotify cookies. To view this content you can use the button below to allow Spotify cookies for this session only.
Enable Cookies Allow Cookies Once
"They have continuously said they won't go on a spending spree like there was under Erik ten Hag and that they are going to operate in a much more sustainable approach.
"Now, if you look at that squad and you're thinking, 'where can they get that money from? Who is a good asset they can sell that they don't actually need?' You're struggling.
"And then you think of Marcus Rashford, because he could be banked as pure profit. There are no suitors for Marcus Rashford. There are none.
"Marcus Rashford, as with many of the squad, was someone they would have been open to offers for last summer, which we reported. There was no one knocking on the door.
"Unless there's some massive shift in form and no more reports of off-the-pitch bad behaviour, I think that is going to remain the case."