With players coming in and none leaving as yet United are struggling to stay within the salary guideline set by the board. The plc board have pledged to maintain United's wage bill at no more than 50% of turnover and signing another player without shipping someone out would take the club beyond this stricture.
The Mail sees this as the biggest block on any move for Rooney, even if Butt and Forlan are moved on it would take someone who is on as much as errmm let's say Rio Ferdinand - for arguments sake.
'David Gill is facing up to some tough financial decisions which highlight why the Red Devils have been unable to come up with a firm offer for Everton superstar Wayne Rooney.
Three weeks ago, when he initially knocked down talk of a £30million bid for the teenage sensation, Gill outlined that following the summer arrivals of Gabriel Heinze, Alan Smith and Liam Miller, he was now concentrating on player exits.
Since then, the only departure was yesterday's (Friday) free transfer move of defender Mark Lynch to Sunderland, which will barely make a dent in United's salary levels, and Gill is under pressure to ensure those do not spiral over 50% of turnover, seen as one of the crucial watermarks in the City for maintaining confidence in the club's well-being.
If Gill was anticipating the more notable departure of England midfielder Nicky Butt he has so far been sadly mistaken. Despite confirmed interest from Newcastle, Birmingham, Middlesbrough and Everton over the past six months, Butt, who was reluctantly given the green light to leave in January by Sir Alex Ferguson, remains on the Old Trafford payroll.
Although it is thought United would accept around £3.5million for the 29-year-old, whose price tag started at the £5million mark, there have still been no takers.
Apart from Butt, striker Diego Forlan is the only other established player for whom a buyer is being sought.'