Manchester United will only consider letting Scott McTominay leave this summer if they receive a significant offer, sources have told ESPN.

West Ham have made contact with United about the possibility of signing McTominay but there is a gap in valuation between the two clubs.

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United, according to sources, are not actively looking to move the Scotland midfielder on and would only consider offers in excess of £40 million ($51.6m).

West Ham are looking for a replacement for Declan Rice, who has joined Arsenal, and are also interested in Chelsea's Conor Gallagher.

Newcastle have shown interest in McTominay in the past but have already signed midfielder Sandro Tonali from AC Milan this summer.

McTominay is viewed as an important part of Erik ten Hag's squad but there is an acceptance he could be tempted by the offer of more regular football elsewhere.

He made 39 appearances in all competitions last season but is behind Casemiro, Bruno Fernandes, Christian Eriksen and Mason Mount in the midfield pecking order at Old Trafford.

United are open to offers for Fred and Donny van de Beek and it's possible that both could leave. Fred is not on the preseason tour of the United States because of a personal issue and Van de Beek did not play a minute of the 2-0 win over Arsenal in New Jersey on Saturday despite being on the bench.

Ten Hag's priority before the deadline is to sign a striker but sources have told ESPN that if extra funds could be raised through departures, Fiorentina midfielder Sofyan Amrabat would be high up on the Dutchman's wanted list.

United have already allowed forward Anthony Elanga move to Nottingham Forest for £15m and Dean Henderson is also expected to depart following the arrival of André Onana from Inter Milan. Harry Maguire's future remains up in the air after he was stripped of the captaincy.

Tom Heaton is set for talks with Ten Hag before deciding whether to stay at the club next season. The 37-year-old is keen to play regular football after appearing just twice for United last season and is wanted by Luton Town.

There is also loan interest in forwards Amad Diallo and Facundo Pellistri.