Napoli have reportedly had a £40m offer for Alejandro Garnacho turned down by Manchester United, with the Italian outfit pushing to sign the Red Devils forward before the end of the January transfer window.
Antonio Conte's side are on the verge of selling Khvicha Kvaratskhelia to Paris Saint-Germain, and it is understood that Garnacho is viewed by the Serie A outfit as their number one target to replace the outgoing forward.
Garnacho has allegedly told Napoli that is open to a move, while Man United are prepared to let the 20-year-old leave for the right price due to the circumstances surrounding PSR.
According to The Mirror, Conte's team presented Man United with a £40m offer, but it was swiftly rejected by the 20-time English champions, who are believed to want in the region of £59m.
The report claims that the Red Devils will not drop their valuation, with the club not actively looking to sell Garnacho, but a transfer is possible due to the numbers involved.
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Napoli 'fail with £40m offer for Garnacho'
Garnacho has scored 23 goals and registered 14 assists in 116 appearances for Man United in all competitions since breaking into the first team, while he has eight goals and five assists in 30 outings during the 2024-25 campaign.
The forward has found it difficult to secure regular starts under new Red Devils head coach Ruben Amorim, though, and there are concerns surrounding whether he is the right player for a 3-4-3 system.
Garnacho is set to be in the squad for Thursday's Premier League clash against Southampton, and his involvement will be interesting when considering the recent speculation surrounding his future.
Speaking ahead of the contest with Southampton, Amorim said that Garnacho "needs to play better inside", with the majority of his strong work for Man United during his professional career coming as a wide forward.
"That is clear, he has talent," Amorim told MUTV. "He needs to learn to play a little bit in a different position. He needs to play better inside.
"He improved a lot in the recovering position, when he doesn't have the ball, but, doing that, sometimes he's not in the right place to make transitions, like he was in the past, because I prefer to defend and then build up with all the team to make the final third.
"So he's finding the best way to play in this system. He's improving, during training. So he started the last game [at the Emirates Stadium], let's see tomorrow."
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Will Garnacho leave Man United?
If Napoli come up with the money, then there is a strong chance that Garnacho will be on his way to the Italian giants, but the two clubs are still some way apart when it comes to their respective valuations.
Any sale of the Argentina international would be counted as pure profit under the Premier League's Profit and Sustainability rules, allowing Man United to spend themselves, and the Red Devils would certainly need to bring in a replacement late in the window, with Marcus Rashford also heavily linked with an exit.