Manchester United will reportedly consider offers for each of Harry Maguire and Victor Lindelof during the summer transfer window.
The Premier League giants have been going through a period of uncertainty courtesy of Sir Jim Ratcliffe's efforts to acquire a 25% of the club, giving him control of footballing operations.
While that has been confirmed by the Red Devils, it is yet to be made official with the governing bodies, adding an extra complication for January's transfer business.
Nevertheless, a rebuild of some capacity is expected to take place in the summer with United having greater opportunities to cash in on unwanted players and reduce their wage bill.
That has partially taken place in January with Donny van de Beek, Jadon Sancho and Hannibal Mejbri among those who have departed Old Trafford since the turn of the year.
With Erik ten Hag's position far from secure in the long term, it remains to be seen how United will handle other offers put their way, particularly involving those who have worked to win over the Dutchman.
Maguire went from someone who was out of favour at the Theatre of Dreams to completing 90 minutes on 12 occasions from October 21 onwards before he suffered a groin injury against Bayern Munich on December 12.
However, according to ESPN, United are still prepared to consider any realistic bids for the England international ahead of 2024-25.
The 30-year-old has just under 18 months remaining on his contract and is it unclear whether United would be prepared to activate a 12-month extension given the size of his wages.
Lindelof seemingly finds himself in a similar position, especially having not being involved since the win over Chelsea on December 6.
The report says that United are planning on a defensive reshuffle at a time when Raphael Varane and Jonny Evans are not guaranteed to remain at the club past the end of this season.
Everton's Jarrad Branthwaite, Nice's Jean-Clair Todibo and Bayern Munich's Matthijs de Ligt are all said to be on the club's shortlist of potential replacements.
While United's FFP position may improve in the summer, they will still need to get players out of the door in order to facilitate the additions of younger players for the middle of their backline.
Lisandro Martinez is the youngest established option at 26 years of age, although Willy Kambwala at 19 is viewed as a potential senior player for the coming years.
