The Old Trafford hierarchy is willing to listen to all offers this January due to the club's highly restricted circumstances with PSR, allowing for possible departures.
Garnacho is understood to be open to a move to Napoli, aligning with manager Antonio Conte's vision for the team, despite the need for negotiations on the fee.
Discussions between Napoli and United have suggested a fee of £32m, but United demands a fee closer to £70m, similar to PSG's deal for Kvaratskhelia.
Garnacho's position in Ruben Amorim's system is unclear, as he has been intermittently used, indicating a potential mismatch in playing style expectations from the new manager.
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