Manchester United are willing to listen to offers for virtually all of their first-team squad this summer, with only a select couple except from the dreaded transfer list

It is no surprise that Rasmus Hojlund, Kobbie Mainoo and Alejandro Garnacho are the only three Manchester United players the club will not listen to offers for this summer.

As an underwhelming season comes to an end, United could make major changes to their management and playing staff in an attempt to get back into the Champions League. Although the Red Devils can still mathematically secure a spot in Europe's elite club competition, it is looking incredibly unlikely.

A sixth or seventh place finish is lot more probable, which would represent a considerable drop off from sitting third come the end of last season. In fact, United have lost 12 matches in the Premier League this season - the joint-most the club have ever suffered since its introduction in 1992.

That, alongside an early exit from Europe, has seen the pressure rise on Erik ten Hag, with his future firmly uncertain. However, as well as making a management change, United could make a plethora of alterations to the playing squad, with all but three stars safe from being sold this summer.

If the rumours are true, United are willing to listen to offers for all of their first-team squad apart from Hojlund, Mainoo and Garnacho. That might come as a shock to some, especially considering some of the other talent and quality in their ranks, but it shouldn't be. And here is why...

Hojlund, signed from Atalanta for a fee rising to £72million last summer, has four years left on his contract and has the potential to become one of the best strikers in world football. Why would United sell a 21-year-old who has already scored 14 goals during his debut season? Simply, they shouldn't.

As for Mainoo, he has enjoyed a quite remarkable breakthrough season and is one of the first names on the United teamsheet right now. The 19-year-old has started in each of their last 18 Premier League matches and clearly has the capacity to get even better. There is no reason at all for United to sell.

Garnacho is the only one out of the three that there is argument to sell if the right offer came in considering he has directly contributed to just 11 goals in 32 games this season. But he has age on his side, with the Argentinean not even 20 until July, and is only just getting started. He's a definite keep.

A similarity between those three players is that they are all young - aged 21 or below - and have shown signs of potential towards becoming among the best in the world in their position. There is no doubt about it. United cannot afford to lose any of them and Ratcliffe is right to keep them off the market.

As for the others, the future is less clear for a reason. From the outside looking in, the most surprise stars included on the possible sales list are Bruno Fernandes, Andre Onana and Diogo Dalot. Although it's understood it would take a major offer for United to even consider selling any of them, an exit is not out of the question.

With six goals in his last four league matches, United captain Fernandes is showing why he is their best player and vital to the Red Devils set-up. However, the midfielder turns 30 in September and has just two years left on his contract, meaning this summer could be the last chance United have to sell him for a significant fee.

Despite only signing for the club from Inter Milan last summer, Onana has endured a mixed time at Old Trafford thus far. Although the 28-year-old has showed improvement in recent months, it would not be out the realms of possibility if he sold and replaced.

Having signed a new long-term contract less than a year ago, Dalot, 25, is likely someone United will keep. But as said with Fernandes and Onana, it would not be a shock for him to be sold, as he is not in his early 20s anymore and could fetch a considerable fee with four years left on his deal.

Moving on, the situation of Marcus Rashford is certainly an interesting one. Club sources hint that the preference is to keep the 26-year-old, and although this does seem the right decision, selling him for at least £50m - if not more - would allow United to free up cash to bring in someone younger.

Several experienced players, including Anthony Martial and Raphael Varane, are set to leave the club upon the expiry of their contracts, while loanee Sofyan Amrabat will return to Fiorentina. Christian Eriksen, Harry Maguire, Scott McTominay, Casemiro, Victor Lindelof and Antony could be on the chopping block - and that would not be a surprise based on either their form, age or length of deal.

It's expected that Jadon Sancho and Mason Greenwood will also leave on permanent deals, with Luke Shaw, Tyrell Malacia, Aaron Wan-Bissaka, Lisandro Martinez, Mason Mount and Amad facing fights to stay at United. Those six players have been out injured for a large chunk of the season and there is no doubt it would be a massive risk to say any of them should be a certainty to stay at Old Trafford.

There are obviously other senior faces at United who could be in the conversation, but overall it is no surprise why Ratcliffe has chosen just Hojlund, Mainoo and Garnacho as the three unsellable assets.