Minority Manchester United owner Sir Jim Ratcliffe is reportedly ready to oversee major changes to the first-team squad.
Although Ratcliffe only holds a 27.7% share of United, he is in control of football operations and will play a key role in that side of the club moving forward.
United's need to comply with FFP regulations prevented them from doing business in January, yet they have since produced some of their best form of the campaign.
Four victories in succession have catapulted the Red Devils back into contention for Champions League qualification and there is now a three-point gap to fifth-placed Tottenham Hotspur in the Premier League standings.
Nevertheless, it is no secret that players have already been targeted ahead of potential transfers to Old Trafford during the summer window.
According to ESPN, question marks remain over the futures of as many as 11 first-team players in Erik ten Hag's squad.
Despite playing important roles in the team at various stages of 2023-24, the report suggests that Aaron Wan-Bissaka, Raphael Varane, Victor Lindelof, Harry Maguire, Casemiro, Scott McTominay and Christian Eriksen are all at risk of being sold.
Aside from Casemiro, the other six players are on contracts that are due to expire in 2025, with the club holding options to extend by a further 12 months.
If renewals are not agreed, United are likely to be open to offers, rather than risk any of the aforementioned players running down their respective deals.
United also remain open to realistic offers for the likes of Donny van de Beek and Jadon Sancho, big-earners who are out on loan at Eintracht Frankfurt and Borussia Dortmund respectively.
Former prospects Brandon Williams and Facundo Pellistri are also at Ipswich Town and Granada, and are deemed to have no future at the Theatre of Dreams.
Anthony Martial is in line to depart on a free transfer, ensuring that space will be freed up on United's wage bill, yet it is claimed that United have to make significant headway with their outgoings to bring in several fresh faces.
Although it is acknowledged that there will be funds to spend in the summer, United are under pressure to continue to pass the Premier League's Profit and Sustainability rules. body check tags ::
