Man Utd target Ruben Amorim told by club he has three untouchable players who are not for sale at any price

A new report has identified three Manchester United players that are 'not for sale' as the club prepare for life with a new manager.

It looks increasingly likely that Ruben Amorim will succeed Erik ten Hag after Sporting CP confirmed that the Premier League club have "expressed their interest" in recruiting the highly-rated Portuguese coach.

They also revealed that a €10 million [£8.43m] release clause is written into Amorim's contract at the Estadio Jose Alvalade.

Three representatives from United are expected to travel to Lisbon on Tuesday to 'close an agreement', according to A Bola, as Sporting prepare to face Nacional in the Portuguese League Cup – a fixture that is expected to be Amorim's last in charge of Leoes.

Amid talks around the next United manager, a report from The Guardian has revealed that Erik ten Hag's successor will be handed a 'limited budget' in the January window.

United brought in Joshua Zirkzee, Matthijs de Ligt, Noussair Mazraoui, Leny Yoro and Manuel Ugarte in the summer, which required a total spend of around £200 million.

As a result, there is only 'modest finance' for the new manager in January as they prepare to adhere with profitability and sustainability rules and potentially balance the books with player sales.

The player named as having the highest value is Marcus Rashford, who is valued at £60 million. Paris Saint-Germain are long-term admirers of the 26-year-old, who has yet to hit the ground running this season.

In regards to players deemed 'not for sale', the young trio of Alejandro Garnacho, Rasmus Hojlund and Kobbie Mainoo are strictly off limits to any interested party.

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So who has been linked with a move to Old Trafford in recent weeks? Goncalo Inacio, who continues to flourish under Amorim at Sporting, is said to be of interest. In fact, A Bola claimed in June that United were the ‘main interested party’ in his signature.

Viktor Gyokeres may also be a top target if Amorim arrives through the door. United have struggled in front of goal this season, scoring just eight in nine league games.

The Swede would certainly help improve that tally but his hefty £50 million price tag could prove a stumbling block.

United have also been linked with Alvaro Carreras; the full-back who has impressed at Benfica since his Old Trafford departure in May. United have inserted a reported £16 million buy-back clause into his contract.