Manchester United have rejected an initial approach from Napoli for winger Alejandro Garnacho, sources have told ESPN.
Napoli have made Garnacho their top target to replace Khvicha Kvaratskhelia, who is due to join Paris Saint-Germain in a €70m ($72m) deal.
The Serie A side contacted United with a valuation of around €50m for Garnacho, but the approach was quickly rebuffed. United's financial situation means that any serious offer for any member of the senior squad will be considered.
However, sources have told ESPN that their valuation of Garnacho, who is under contract until 2028, is well in excess of the numbers included in Napoli's opening enquiry.
Garnacho, according to sources, is settled at Old Trafford.
United also want to keep the 20-year-old -- considered one of the club's best young players -- although there is an acceptance that their worrying finances could lead to difficult decisions if big offers are made.
Sources have told ESPN that Bayern Munich, Juventus and Chelsea have also been asked to be kept informed about Garnacho's future.
United's priority in the January window is to find an exit route for Marcus Rashford.
AC Milan and Borussia Dortmund have expressed interest but there has been slow progress in agreeing a deal.
Sources have told ESPN that United are willing to be flexible to secure an agreement and could sanction a straight loan.
Rashford has not featured for Ruben Amorim's team for more than a month and was again left out of the matchday squad for the 3-1 win over Southampton on Thursday.
