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West Ham are considering a move for Scott McTominay but would need to cough up around £45 million for Manchester United to consider cashing in on the Scotland midfielder.

Erik ten Hag is happy to keep McTominay next season and would only be willing to sanction his sale if a big offer came in that warranted serious consideration.

West Ham manager David Moyes, who is also interested in signing the United defender Harry Maguire, is an admirer of McTominay and believes he would prove a valuable addition.

But it could take around £40 million to £45 million for United to consider parting ways with McTominay at a time when they have other midfielders they are actively trying to move on.

United hope to raise as much as £20 million by selling Fred, the Brazil midfielder who is in the final year of his contract, amid interest from Fulham, Galatasaray and Saudi clubs.

Fred is not currently on the club’s pre-season tour of the US due to a personal issue but has changed agents in anticipation of a move this summer.

Out of favour Holland midfielder Donny van de Beek - who returned to action this month after being sidelined since January with a knee injury - is also surplus to requirements and could leave permanently or on loan depending on what materialises over the coming weeks. Van de Beek has already admitting he could leave Old Trafford.

McTominay is thought to be willing to bide his time and see what United’s squad looks like nearer to deadline day on September 1 rather than rush into any decision.

The 26-year-old loves United and is open to staying but he also wants to play games and would be unhappy about spending a season sat on the sidelines.

Any sale of academy graduate McTominay would be significant in financial terms because it would represent pure profit on the books at a time when there are strict new limits on spending given Uefa and the Premier League’s financial rules.

The same applies to forward Anthony Elanga, who has just completed a £15 million move to Nottingham Forest, and would also be the case with goalkeeper Dean Henderson, whom Forest also want.

Nonetheless, United could not lose McTominay, Fred and Van de Beek without bringing in another midfielder.

United have already signed Mason Mount from Chelsea for £55 million but Ten Hag is also an admirer of the Fiorentina and Morocco midfielder Sofyan Amrabat and would consider a move for the 26-year-old if enough money was raised from sales.