The perfect Marcus Rashford swap deal for Manchester United - but there is a catch

There are still three weeks remaining of the January transfer window, and you can bet they will be dominated by Marcus Rashford.

Manchester United are open to offers for the 27-year-old star forward this month, though there is a growing acceptance few teams would be able to afford his wages along with giving United a fair transfer fee for him as well.

Due to the fact he is a homegrown talent and any fee received would count as pure profit on the balance books, United are in a difficult position. On one hand, every extra penny for him would be a bonus. On the other, it makes sense to demand as much as possible given the unique financial benefits of a sale.

United would still benefit from sending him out on loan for the remainder of the season because it would significantly reduce their wage demands, though there is a sense that doing so would only kick the can further down the road and need to be addressed at the end of the season again.

It means a swap deal could become more appealing. If United were to exchange Rashford for another star name, they would be able to end the saga immediately. It isn't so straightforward though. In that instance, they would lose their chance to add pure profit to their finances and would effectively remain in the same tight situation, albeit with a player better aligned to their plans under head coach Ruben Amorim.

United should therefore only entertain a swap deal if it means they are in control. It could still work in their favour if the swap addressed a priority position in their squad because the profit they would miss out on would instead go directly into securing a key part of their project.

There are not many players this would work for, but AC Milan star Theo Hernandez is one of them. United have made a left wing-back a priority and there are few better in European football right now than him. The 27-year-old is out of contract next year, and although talks over a new deal are understood to be progressing well, a direct swap deal could benefit both clubs.

Milan would not want to lose a star player like Hernandez themselves, but they would arguably be making a bigger statement if it meant they got Rashford in exchange. It would also go someway to paying the forward's huge wage demands, which are the biggest hurdle over a possible loan move to the San Siro this month.

Whatever happens next, United must not feel pressured into a deal for Rashford and must appreciate the exceptional asset they still have at their disposal. A huge transfer fee would be the preference, but if one can't be found, then a swap deal might not be such a bad idea.