Fergie hints at duo leaving United

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With the Carlos Tevez wrangle expected to be resolved by the end of August, Smith and Rossi's futures have been the subject of intense debate over the last few weeks.

"We have had offers for Giuseppe, which puts us in a bit of a situation, while the quandary with Alan surrounds his long-term future and getting regular games," Ferguson told PA Sport.

Middlesbrough are rumoured to have made a substantial offer for Smith, who made an impressive contribution at the back end of the title-winning campaign after finally recovering from the horrific injuries he suffered at Liverpool in February 2006, while Parma are keen to keep Rossi, who scored an incredible nine goals in a 16-game loan spell to keep the club in Serie A.

Ferguson added: "There is no doubt Alan did fantastically well for us when he came back last season. He gave the team a spiritual lift and because he is such a fighter, he was an inspiration to us. But he is 26 now and he wants regular football.

"I have to look at Manchester United in terms of how do we improve to get better. And when someone like Tevez comes along, it makes it difficult for people like Alan and Giuseppe in particular.

"The most important thing is that they are our players and we can make decisions when we like."

Meanwhile, United's Player of the Year in 2005 and a hero to the Red Devils support, Heinze has frustrated many fans with an apparent desire to leave for Liverpool.

But Ferguson said: "I can assure you, Liverpool will not be getting Gabriel Heinze. We can put that to bed right now and we have done so. We have had a couple offers for him and we have turned them down.

"I don't exactly know what Gaby thinks because it is all coming from his agent. He has been rolling the ball all the time but this has been going on for a year and a half now."