Alejandro Garnacho has reportedly reached an ‘agreement’ to leave Manchester United this month.

Garnacho, a previously ‘untouchable’ member of the Red Devils squad, is now thought to be available for transfer as United flirt with flouting PSR regulations.

The Argentinian is particularly valuable, along with Kobbie Mainoo and Marcus Rashford, as academy graduates count as ‘pure profit’ in PSR calculations.

A report earlier on Wednesday insisted that their Premier League rivals are ‘ready to pounce’ for the Red Devils’ prized assets if Sir Jim Ratcliffe decides they need to sell in January.

Premier League clubs believe that Man Utd co-owner Ratcliffe could be ‘more open to a deal in the remaining three weeks of the window opposed to waiting’ until the summer, ‘anticipating’ the INEOS founder looking to avoid a ‘frantic PSR sale’.

Reports have indicated that Napoli have made a €45m offer for Man Utd academy product Garnacho, with those reports dismissed as ‘agent-driven’ by sources at Old Trafford, while the Red Devils apparently told the Serie A side they want €80m to sell in the winter market.

Italian outlet Il Mattino confirm that disparity in the valuation of Garnacho between United and Napoli, but claim Antonio Conte has ‘made a precise request on the market’ for Garnacho, who’s ‘the number one target of the Neapolitan management’.

And they’ve apparently reached an ‘agreement’ with Garnacho’s entourage after a meeting in Barcelona.

The report states:

‘Giovanni Manna, Napoli’s sporting director, met in Barcelona with the entourage of the Manchester United offensive outsider, who immediately let them know how he is inclined to move to Campania.

‘The idea of working with Antonio Conte in a team that is fighting for the Scudetto and that is ready to return, from the main door, to Europe that counts from next year, attracted the interest of the Madrid native.

‘So much so that there is already a general agreement between the parties with Napoli who have proposed a 5-year contract of about 3 million euros per season to climb the talent of the Red Devils.

‘There will be work to do on the details (the entourage asks for 4 million per year, but the distance is almost minimal thanks to the inclusion of some bonuses), but the feelings after the meeting are more than positive.’

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In case United refuse to reduce their asking price, the report adds that Napoli do have alternatives in mind as they seek to bolster Conte’s forward options in their bid for the Scudetto.

The report adds:

‘And so watch out for the alternatives that respond to the profiles of Karim Adeyemi of Borussia Dortmund, for which the Gialloneri ask for 40 million euros, as well as the tracks that lead to Federico Chiesa, who would prefer to stay at Liverpool, Dan Ndoye of Bologna, for whom an exchange with Cyril Ngonge, and Patrick Dorgu of Lecce is thought of.’