Chelsea were close to doing a deal with the 20-year-old in January but in the end it failed to materialise.
New Serie A champions Napoli were also keen on the forward, who was born in Spain and joined United’s academy from Atletico Madrid in October 2020.
Asked about Garnacho on Saturday, Amorim said: “I will speak with my players but the focus is the last game.
“I don’t know what is going to happen but we have a plan.
“We were prepared for both situations, with Champions League and without. We have an idea of the type of squad we want but we still have the last game. We have time to address all these situations.”
As the player classes as ‘homegrown’ under the Premier League’s Profit and Sustainability rules, his sale would create greater flexibility for Amorim, who is preparing to reduce the size of his squad given they have no European commitments next season, to make new signings.
United have been heavily linked with Wolves forward Matheus Cunha, who has a release clause of £62.5m in his contract.
Amorim has had an uneasy relationship with Garnacho.
He had only been at United for a month when he axed the winger, along with Marcus Rashford, for the victory at Manchester City on 15 December.
Amorim said the decision was because of “training performances, game performances and engagement with team-mates”.
Unlike Rashford, Garnacho was handed an immediate recall. Yet he has always seemed an uneasy fit in the system Amorim’s prefers because there is no space for an orthodox wide player.
Although Garnacho is United’s second highest scorer this season with 11 goals, he was omitted in Bilbao as Amorim preferred Amad Diallo and Mason Mount in the advanced roles behind central striker Rasmus Hojlund.
