Manchester United have a golden £35m transfer opportunity

There is a sliding doors moment last summer where Erik ten Hag probably doesn’t want to consider the alternative. It was a decision that could very easily have cost him his job.

As the Dutchman looked to reshape his squad a year ago he was willing to let Harry Maguire and Scott McTominay go. A bid was accepted for Maguire and there was interest in McTominay, but neither deal came off. Maguire turned down West Ham and Kobbie Mainoo’s injury helped put paid to an exit for McTominay.

It sums up the chaotic nature of last season that two players Ten Hag felt were surplus to requirements turned out to be so crucial. Maguire and McTominay were among the better performers as injuries hit hard.

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They both played pivotal roles to just about keep the season on track, but Maguire missed the FA Cup final through injury. Had he been fit, he almost certainly wouldn’t have started anyway. McTominay came on for just the final seven minutes.

That is a fair reflection of their status in the squad. With a fully fit group to choose from, Ten Hag would have Maguire and McTominay on the bench and that is why, a year on from almost leaving the club, their efforts of last season haven’t guaranteed another extension to their stay at Old Trafford.

It’s common knowledge that United must sell to raise funds and Maguire and McTominay are two players likely to attract interest again. Maguire’s future might depend on whether Victor Lindelof is sold.

McTominay was even more important than the centre-back last term. A player Ten Hag was willing to sell scored goals so valuable it helped to keep him in a job. His winning doubles against Brentford and Chelsea at Old Trafford, a late winner at Aston Villa and the opener in the FA Cup quarter-final against Liverpool were all vital strikes.

That was a reminder of McTominay’s quality and a return of 10 goals came after the handbrake was taken off. He can be used as a holding midfielder but is at his best with the freedom to get forward, timing his runs into the box perfectly and finishing smartly. Seven goals for Scotland in Euro 2024 qualifying was further evidence of his threat in the opposition area.

In Cologne tonight, McTominay will hope to play another big hand for his country, extending their stay in the European Championship after a 5-1 defeat to Germany on opening night. If they are to get a result against Switzerland then you feel McTominay will be a key man.

If he does end this tournament with a flourish then it could invite more offers for the 27-year-old and tempt United to sell. He is likely to attract a fee of at least £35m and as an academy graduate, that would represent pure profit on the books and deliver a boost to the club’s profit and sustainability position with the Premier League.

With Casemiro another midfielder who is likely to depart this summer, a replacement would almost certainly be needed for the Scot, but if he shines on the international stage then United’s new football structure might take the pragmatic decision that there has never been a better time to sell.

There is certainly an argument that McTominay is the kind of academy graduate that should always be used to flesh out squads at Old Trafford. He is a reliable contributor when called on, as he proved time and again last season.

But United are in a position where they need to raise funds and the reality is that McTominay is one of their most sellable assets. The fact the Premier League’s financial fair play rules also essentially encourage the sale of academy players is another reason why a departure might be considered.

In theory, McTominay should have done enough last season to prove he belongs at United. He could also have done so much that it just makes an exit more likely.