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The Argentina international has been linked with a move away from Old Trafford, reportedly drawing interest from Napoli and Chelsea.

Antonio Conte's side has already lost Khvicha Kvaratskhelia to Paris Saint-Germain this month, with Borussia Dortmund's Karim Adeyemi also among the potential replacements.

Manna acknowledged interest in the pair but insisted Napoli will only lodge bids it feels are worthy of "market value".

"These are two names that are of interest to us, they are players we like, but they are not the only ones," Manna said before Napoli's 2-1 win over Juventus in Serie A at the weekend.

"We are trying to evaluate a few things and looking at the opportunities, but we certainly will not pay prices that are outside the market value."

Kvaratskhelia started PSG's 1-1 draw with Reims, registering his first assist by setting up Ousmane Dembele's second-half opener.

While Napoli was frustrated to lose him, Manna assured the Serie A side will reallocate the transfer funds where possible to a replacement.

"We made this sale that unfortunately was necessary for what the player wanted and our dynamics," Manna added. "We will respect our parameters, not just for the transfer fee, but also the salary.

"We are evaluating a few situations, it would not be right to give our fans false hope, but we will certainly do what is best to improve the squad."

Garnacho is under contract until 2028 and United is said to have already pushed back one Napoli offer.

Tightened financial measures at Old Trafford may allow Napoli to sweep in for the 20-year-old, however, in the remaining days of the January transfer window.