that’s not how the books work though, like it or not he is a body that can easily be needed, CBs are mostly more resilient to injuries than other outfield players but still, there is no guarantee that Licha’s foot injury doesn’t reappear and Varane is well, he needs his minutes managed.

Maguire’s value on the books is estimated to still be around 40m pounds so we would have to sell him for that or more for him to not be counted as a loss and then we’d need to shell out another 40-50m euros for the rumored replacement, which means this deal is not exactly easy to make, not with the FFP limits looming around.

Simon Stone talks about it here: https://www.youtube.com/watch?v=ytd-ZVzQ4q8

it’s nice to want to shift players on you don’t want, but there are decisions to be made as to who can be sold.