Manchester United have reportedly made Jadon Sancho available for transfer this summer, regardless of whether Erik ten Hag remains at the club or not.
Sancho was loaned out to his former club Borussia Dortmund in January after a public falling out with the Man United manager earlier in the season.
Ten Hag left the winger out of their squad for the fixture against Arsenal in September, stating that his performances in training were below par.
The 23-year-old took to social media to reply publicly, calling out the manager and saying his words were completely untrue and claiming that he was being made a scapegoat.
Sancho would not feature for the Red Devils again until departing the club on loan early in the winter window to return to the Bundesliga.
Despite there being heavy speculation over the future of Ten Hag as manager, Football Insider claims that the club would still allow Sancho to leave regardless of who is in the dugout next season.
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Sir Jim Ratcliffe's arrival at the club is set to be followed by an overhaul of the playing squad in an attempt to make United competitive in the Premier League and in Europe again.
In order to do so though, the club must sell, given their drastic spending over the past few years, and the report states they see Sancho as a sellable asset who can be used to fund potential incomings.
It is believed Man United will accept a "reasonable offer" for the castigated winger, with there being no chance of them recouping the £73m that they spent to bring Sancho to the club just under three years ago.
Sancho's salary also provides further reason for why the club are eager to sell, as his £250,000-a-week wage takes up a significant portion of their bill, and there are still two years to run on his contract.
The figure is so vast, Dortmund are believed to only be paying 40% of his wage while on loan at the club for the remainder of the season.
There is no option-to-buy inserted in Sancho's loan deal with the Yellow-Blacks, leaving the market open, but the player will have to take a cut in his pay if he is to move on.
Sancho has been a regular since making the return to Germany, and will be in action next when Dortmund travel to Werder Bremen, before facing PSV Eindhoven in their Champions League last-16 second leg a few days later.
