Image source, PA Media

Manchester United have put almost all of their squad up for sale as they look to refresh the team and generate funds under new co-owner Ineos.

United have spent about £1bn assembling their current squad over the past few years, but have endured a disappointing season under Erik ten Hag.

Given they will miss out on Champions League football next year they will need to maximise player sales in order to spend - something BBC Sport's chief football news writer Simon Stone says they have been "poor at in the past".

United's most recent accounts show a total wage bill of £331m and an average weekly wage for players of £154,000 - both the fourth-highest totals behind Man City, Chelsea and Liverpool.

So what is the value of their squad? As ever with football transfers, it depends on who crunches the numbers. BBC Sport worked with two respected football data and research providers CIES Football Observatory and Transfermarkt to calculate the approximate market value of United’s players.

Click here for more.

Earlier this week we reported that Manchester United are willing to listen to offers for virtually all their first-team squad this summer as Sir Jim Ratcliffe looks to turn the club back into challengers for major honours.

It is understood Marcus Rashford is on the list, although club sources are adamant their preference is to keep the England striker and work with him to restore the form that brought him 30 goals for the first time last season.

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Nick: “One cracking performance” (see 10:40) yes cause you usually make the starting XI in a Champions League knockout game without having a previous “cracking performance". As for throwing toys out of the pram… you mean he didn’t want to be a scapegoat like so many other players over the years. Now he has left, Rashford has become the new scapegoat.

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Jadon Sancho is currently out on loan with the side that used to own him, Borussia Dortmund, from Manchester United.

But how did one of Manchester United's most expensive ever signings become an Old Trafford outcast?

Sancho fell out with United boss Erik ten Hag earlier this season following a social media post from Sancho, defending his own character after Ten Hag left him out of the squad for disciplinary reasons.

Shortly after, Sancho departed on a loan spell back to Signal Iduna Park. Since returning to Germany, Sancho has scored three goals and provided two assists in 17 appearances for Dortmund.

Unless Ten Hag departs Old Trafford, or the two patch things up, right now, Sancho's future seems more likely to be away from Manchester United than it is with the Red Devils.

Financially, that presents a stumbling block and given the lucrative nature of Premier League wages, especially at Manchester United, should Sancho move from Old Trafford to another European club, he is almost certain to have to take a reduced wage as part of any move.

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We mentioned earlier that Ralf Rangnick has confirmed he will stay as Austria manager, despite holding talks with Bayern Munich.

Former Manchester United boss Rangnick, 65, was negotiating with the club earlier this week.

He was expected to take over from Thomas Tuchel, who is leaving at the end of the season.

"I am the Austrian team boss with all my heart," Rangnick said.

"I would like to expressly emphasise that this is not a rejection of FC Bayern, but rather a decision for my team and our common goals."

Read more on this story here.

Gumbo74 on X: The issue with Dier, as it is with all players, is if they are genuinely better or are benefitting from having better players around them. I'm probably in a group of one but I always thought he was more suited to a DM role.

Jamie Carragher said that spending last night's game in the Yellow Wall was "one of the best experiences of my life".

Asked on CBS about playing in front of the Yellow Wall, Borussia Dortmund's on-loan Manchester United winger Jadon Sancho said: "Week in, week out - that's how it is. It's electric.

"[It helps] a lot. When we hear our fans, we're so motivated from the start and we can't wait to play."

Image source, EPA

Nick Mashiter
BBC Sport senior football news reporter

Nottingham Forest are still waiting to discover if their appeal against a four-point deduction for breaching profit and sustainability rules has been successful.

The appeal was held last Wednesday but, unlike the independent commission which heard Forest’s initial case, there is no seven-day timeframe for it to be resolved.

Last year the Premier League brought in rules to fast-track PSR cases so breaches were handled within 12 weeks, with the punishment applied that season.

Forest were charged in January and were docked four points in March with the process falling within that time.

Before the new fast-track rules, Everton’s first case took around eight months, from when they were charged in March 2023 to having an initial 10-point penalty handed out in November last year.

The Toffees appealed and had it reduced to six while they are also appealing a second two-point deduction for a separate breach.

Forest had to appeal their punishment within seven days, with a committee needing to be assembled a week later before a date was set.

But while an outcome is expected soon there is not the same timeframe attached to an appeal decision apart from the backstop of 24 May, which is five days after the final games of the Premier League season, for all cases to be resolved.

Forest’s case will certainly be finalised before the end of the season.

Think we might have to agree to disagree on that one Stepan...but it was certainly a fresh take on the genre of interview.

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"Recognise someone Jamie?"

If you haven't seen Jamie Carragher's post-match appearance on CBS Sports, the former Liverpool defender took the mic after spending the Champions League semi-final at Borussia Dortmund in the famed Yellow Wall.

He explained to viewers how he had been downing pints with his "new family" - the Dortmund fans.

Click on here to see the after effects, external...

Jamie Carragher sure had a good time mixing with Borussia Dortmund fans last night. They have made the Sudtribune at Dortmund's Signal Iduna Park world famous for the atmosphere they generate.

Now more commonly known as the Yellow Wall, it has a capacity of 24,454, making it the largest terrace for standing spectators in European football.

But why do they sing You'll Never Walk Alone?

A German band called Pur Harmony, made up of Dortmund fans, were asked to cover the song in 1996. They did, then gave a copy to the stadium announcer, who played it at Signal Iduna Park. It soon caught on and Dortmund fans have sung it at their home games ever since.

Image source, PA Media

Image source, Getty Images

Jadon Sancho and Eric Dier weren't the only England internationals in Champions League action this week...

Harry Kane has revealed Jude Bellingham said "you're going to go left of the keeper" as the Real Madrid midfielder tried to put off his England team-mate before the Bayern Munich forward took his penalty in the Champions League semi-final.

Bellingham could be seen mumbling something to Kane as the Bayern striker stepped up to take the spot-kick in the 57th minute of the first leg.

However the England captain placed his penalty to the right of goalkeeper Andriy Lunin to give Bayern a 2-1 lead at Allianz Arena - although Vinicius Jr later also converted from the spot as the match ended 2-2.

Kane said afterwards he did not hear what Bellingham said on the pitch but that the 20-year-old told him after the match.

“In the moment, I didn’t know what he said but I spoke to him after and he said: ‘I know you’re going to go left of the keeper'.

"On the pitch, I knew he was there but I didn’t know what he said. But I went left anyway. It was nice for me because I saw the keeper go a little bit early and I put it away."

Eric Dier's performance for Bayern Munich on Tuesday night against Real Madrid was also a timely reminder of the form he has produced since joining Bayern Munich in January.

The 49-time England international has been a regular for Bayern since leaving Tottenham in January after falling out of favour under Ange Postecoglu, making 17 appearances for the German club managed by Thomas Tuchel.

With concerns over England's defence heading into this summer's Euros, has Dier done enough to earn a recall to the England squad after over a year away?

To vote yes, press the thumb up below. To vote no, press the thumb down option.

Image source, Getty Images

Image source, Getty Images

Jadon Sancho has shown signs of returning to his best form with Borussia Dortmund following his loan move from Manchester United in January.

The 24-year-old England winger played a starring role for Dortmund in their 1-0 win over Paris St-Germain.

With Sancho playing his club football in the same country that this year's Euros are being held in, could that give him an advantage in trying to earn a long-awaited England recall?

After almost three years without playing international football, would you take Sancho to the Euros? Press the thumb up below to vote yes, and the thumb down to vote no.

It is fair to say that the possibility of Jadon Sancho or Eric Dier forcing their way into Gareth Southgate's squad for the Euros seemed unlikely before they left for loan spells in Germany.

But if they can perform in the Champions League then why not with England?

Let's assess their respective chances separately...