During Erik ten Hag's first summer window in charge of The Red Devils, the 54-year-old manager tried to sign De Jong, aiming for a reunion with the player with whom he enjoyed considerable success at Ajax.
United continued to pursue De Jong throughout the summer, even reaching an agreement on a fee with Barcelona.
However, the player's unwillingness to join United, combined with an issue over deferred wages owed to him by the Spanish giants, saw the potential move to Old Trafford come to an end.
Barcelona's ongoing challenges with Financial Fair Play are now expected to present a significant obstacle when approaching the upcoming transfer market.
The club is believed to need around £85m to fulfil the instalments of the sale of 49% of Barca Studios before the closure of the summer transfer market.
Failure to do so would severely limit their flexibility in the wage bill and prevent them from signing players under the 1/1 rule.
One potential strategy to alleviate this issue is through the sale of players to generate the necessary income.
According to Marca, there are some players that are considered untouchable, such as Lamine Yamal, Gavi and Pedri, in addition to established veterans such as Marc-Andre ter Stegen and Robert Lewandowski.
The report adds that while Barca are keen on extending De Jong's contract as well, the Dutchman has not decided on his future as yet.
It is understood that the three players who are most likely to leave if the sale of players is necessary are Jules Kounde, Andreas Christensen and Raphinha.
When asked about his
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