Cashing in on just three first-team players could enable Manchester United to spend a British record £120million transfer fee on Bayern Munich attacking midfielder Jamal Musiala.

Musiala, 21, has reputedly rejected a new contract offer from the Bavarian club and is in the final two years of his contract with them His advisers are said to want the Germany international to receive £300,000 per week in wages to reflect his status as one of the top players in Europe.

That would mean his salary almost quadrupling from around £80,000 to bring Musiala more in line with teammates Serge Gnabry and Leon Goretzka as one of the club’s top half-a-dozen earners. United are paying such wages to Bruno Fernandes and Marcus Rashford, with only Casemiro making more.

However, selling one of them – plus some other first-team players – could facilitate a move for Musiala. United refused to rule out allowing Rashford to leave this summer, less than a year after signing a new five-year contract, and the forward is rated at around £80million, with Paris Saint-Germain confirmed admirers of the player.

Antony could also move on for at least £30million next year for the club to avoid a loss under the Premier League’s profitability and sustainability rules. Those fees, added to the around £25million that Chelsea are obligated to pay for Jadon Sancho next summer, would cover the outlay for Musiala while freeing up approaching £1million in wages.

Finding a new home for Casemiro while having Christian Eriksen, Victor Lindelof and Harry Maguire’s salaries off the books once their contracts expire next summer would also free up significant funds. Even if they cannot cut their losses on Antony, selling Mason Mount could be another option, especially as Musiala would seemingly only further limit how much the former England international plays at Old Trafford.