Manchester United's summer transfer budget is believed to be in the region of £130m, but it could be increased with the sale of unwanted players, as new head coach Erik ten Hag looks to put his own stamp on the squad.
Frenkie de Jong is Ten Hag's main transfer target, and it is understood that progress is being made in talks with Barcelona, while Christian Eriksen could arrive on a free transfer from Brentford.
Man United are also believed to want a centre-back and at least one attacker, while another goalkeeper would be required if Dean Henderson is allowed to depart, so it would not be a surprise to see the club sell a number of players before the end of the transfer window.
Henderson, who continues to be linked with Nottingham Forest, is valued at £16.2m by Transfermarkt, and the Red Devils could yet try to sell the England international rather than let him leave on loan.
Eric Bailly - valued at £5.4m - and Phil Jones - rated at £2.7m - could also be on their way out of the club this summer, having struggled for action during the 2021-22 campaign.
Bailly has recently been linked with a switch to Newcastle United, and the Ivory Coast international is believed to be keen to leave Old Trafford this summer in search of regular action.
Jones held his own during his four Premier League appearances last season after a long period on the sidelines with a knee injury, but there is not expected to be a long-term future for him at Old Trafford.
Axel Tuanzebe struggled on loan at Napoli in the second half of last season and could also be allowed to move on a permanent basis, with the centre-back having a valuation of £6.3m.
The former England Under-21s international, who spent the first half of last season on loan at Aston Villa, is out of contract next summer and might leave the club on a full-time basis this summer.
Versatile defender Brandon Williams might also be surplus to requirements following a loan spell at Norwich City, with the 21-year-old valued at £10.8m.
Meanwhile, Aaron Wan-Bissaka is allegedly available for transfer this summer, with the 24-year-old being valued at £22.5m, which is less than half what Man United paid Crystal Palace for his services.
Wan-Bissaka was the first-choice right-back in the first half of last season but struggled for action under former interim head coach Ralf Rangnick, who preferred Diogo Dalot.
Anthony Martial's future has also been called into question, with the 26-year-old spending the second half of last season on loan at Sevilla.
The France international struggled to make his mark at Estadio Ramon and will not be joining the Spanish outfit on a permanent basis, and his valuation has dropped to £14.4m.
Despite his struggles, there are expected to be takers for the former Monaco youngster, as he has enjoyed some successful periods with the 20-time English champions.
The sales of the seven individuals in question could raise Man United just over £78m, which would boost their budget significantly and potentially allow them to bring a couple more top-class players to the club.
The Red Devils will find it difficult to convince interested teams to take on the wages of their players, though, as a number on this particular list collect substantial salaries despite their struggles to impress. body check tags ::