Even if United were willing to sit at the table, Barcelona's ongoing financial constraints would still make a deal for Rashford extremely complicated.
The Catalan club continues to operate under strict La Liga salary caps and would need to sanction significant departures of their own before they could dream of meeting United’s valuation of the forward.
United are well aware of Barca's fiscal situation and believe that their firm "not for sale" stance will quickly force the Spanish giants to look elsewhere.