THE financial case is a sound one for Rangers. So is the football one, though.

On the balance sheet, selling Alfredo Morelos makes some sense. On the park, it is a deal that could jeopardise Rangers’ campaign, and perhaps even Graeme Murty’s future in the dugout.

And that is the main consideration for the Ibrox boss as he enters the final hours of what has been a successful transfer window for both him and the Light Blues.

Five players – Sean Goss, Jamie Murphy, Russell Martin, Jason Cummings and Greg Docherty – have been added to the squad in recent weeks as Murty has geared up for the battle to be best of the rest in the Premiership and the fight for Scottish Cup glory.

The sale of Morelos would be a major blow for Rangers this term. Having taken strides forward, Murty doesn’t want to take any steps back.

He said: “Once again, the football decision is, what do we want to do? Do we want to take money or push Celtic? Do we want to close the gap? Do we want to push for second place? Do we want to win a cup? Absolutely.

“If taking Alfredo Morelos out of the team jeopardises those things, then it’s a no-brainer for me.

“We have to look at what Alfredo is capable of doing. If he thinks he can play in the Premier league then we have to get to the stage where he becomes a fantastic, viable option for the Premier league and his national team.

“If we do that then it means he’s pulling up trees in this country as a happy, healthy fit firing Alfredo Morelos. In that mindset he becomes a viable option for the Premier League not just the Chinese League.

“Then he looks at multiple options and instead of mega dough, he’s looking at mega-mega dough.

“Alfredo has adjusted to being in this country, Everything we get from him and his agent is that he’s happy here.

“All this stuff comes from outside agents. Alfredo has not come to us and said he wants to go. As far as we’re concerned we listen to offers and be respectful of them but it all comes down to a football decision. I will not weaken the squad.”

To many observers, the call to cash in on Morelos seems an obvious one as Rangers continue to progress along the roads to recovery on and off the park.

It is the view from inside Ibrox, rather than the comment and conjecture from those outside it, that matters most, though. Football rather than finance will dictate the strategy.

Murty said: “I’ve been told all along it’s down to football decision. If you can take someone out the squad and replace them with better then go and do it. If you can’t then what are you doing?

“We’re here to build and be on the right path. I don’t want to derail that.

“There are lots of people outwith the club who are experts without knowing the inner workings of the club and don’t know what we are doing.

“They say lots and lots of things. I deal with Mark (Allen), the board and the chairman and I’m being told by the chairman to make solid football decisions on players in and out. I’ve done that all the way through and I have his backing.

“If a decision is reached to go for a player or let one go then it has to be for a footballing reason. I’m not being put under any pressure at all.

“We’re not looking to make a statement we’re looking to close a gap and push on and get Rangers to where they need to be.

“People will read into but we’re not looking at anything other than our business and getting closer to people in front of us. If we can do that then that’s what we’re here for.”

Whether Morelos heads for the exit door in days, months or years, Rangers look set to make a significant profit on the £1million they paid for his services in the summer.

A haul of 13 goals to date sees the Colombian lead the Premiership scoring charts and he has 24 in 39 appearances for the Gers and Helsinki since April.

A place in the World Cup squad would be the ultimate reward for the 21-year-old’s efforts this season and Murty is confident his star man can continue to go from strength to strength as the finals in Russia draw ever nearer.

Murty said: “I hope so. We’ve got a Scottish international (Jason Cummings) coming in as a centre forward and have internationals throughout the squad.

“Alfredo should be looking to push into that squad. It’s a realistic target for him. To do that he has to accomplish certain things in the second half of the season that h can accomplish here.

“It’s a perfect stage for him. 50,000 watching us. Loads of opportunities to play on Sky every month. A fantastic stage for him to showcase his talent.

“If he hits the targets we have for him this season, it’s a realistic target – yes.”

As the clock ticks towards midnight and the closing of the transfer window this evening, Murty will have other matters on his mind as his side face Fraserburgh in the Scottish Cup.

It has been a productive few weeks of wheeling and dealing for the 43-year-old and he is thankful for the backing and help he has received at Ibrox.

Murty said: “When it comes to the football squad, I have the final say. It’s Mark’s job to say ‘do you want option A, B or C?

“Or do you now want any? If I tell him that I don’t like any of them, that’s fine. It’s my decision.

“Mark has done a fantastic job so far. I’ve happy with the business we have done.”