The 28-year-old has impressed during his time at Barcelona, scoring ten goals and providing ten assists in his 34 games across all competitions.
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Barcelona have reported £26 million option to buy Rashford at the end of the season included in the deal that brought him to the club.
According to Diario Sport, Hansi Flick’s side are hoping to reduce that fee further due to their ongoing financial struggles.
Man United have no intention of doing that, however, and will force Barcelona to pay the initially agree price should they decide to sign Rashford.