Manchester United are reportedly willing to listen to offers for the majority of their first-team squad this summer except for three players.
Since the arrival of minority shareholder Sir Jim Ratcliffe, extensive changes have already been made at boardroom level at Old Trafford, with Jason Wilcox most recently arriving to take the role of technical director.
INEOS chief Sir Dave Brailsford arrived alongside Ratcliffe, and the Red Devils have confirmed Omar Berrada's appointment as the club's new CEO, while Dan Ashworth is expected to become their new sporting director once a compensation package with Newcastle United has been agreed.
A significant change in the dugout could also be on the cards, as manager Erik ten Hag is believed to be under increased pressure to keep his job following an underwhelming 2023-24 campaign.
Regardless as to whether Ten Hag remains at Old Trafford or not, Ratcliffe - who has been given full control of football operations at Man United - is expected to oversee a major overhaul of the first-team squad in a bid to turn the club back into contenders for silverware.
Man Utd prepared to part ways with Rashford?
According to The Telegraph, Man United's new hierarchy are prepared to 'adopt an ultra-flexible approach' to this summer's transfer window amid their financial constraints and loss of Champions League revenue.
The Red Devils currently sit sixth in the Premier League table and although they have a game in hand on fourth-placed Aston Villa, they find themselves 13 points behind the Champions League positions with only 12 points left to play for.
It is claimed that both agents and chiefs from the scouting and recruitment departments of rivals clubs are of the belief that Man United's new regime are open-minded about player sales and will weigh up the majority of offers they receive.
The Red Devils are not actively looking to sell a player such as Marcus Rashford, but it is understood that they will 'give genuine consideration to a credible offer' for the out-of-form Englishman, who has previously been linked with Paris Saint-Germain.
However, it is thought that Rashford's £325,000-a-week wages could prove to be a stumbling block when negotiating with potential suitors.
Significant offers would also be required for Man United to even consider selling the likes of goalkeeper Andre Onana, full-back Diogo Dalot and captain Bruno Fernandes, who are all currently considered key members of Ten Hag's squad.
Mainoo, Garnacho and Hojlund considered untouchable
While the long-term futures of several Man United players remain uncertain, the Red Devils are hoping to build a successful team around young trio Kobbie Mainoo, Alejandro Garnacho and Rasmus Hojlund.
Eighteen-year-old academy graduate Mainoo has burst onto the scene and has excelled in the senior side this season, while 19-year-old Garnacho has also been one of the few bright sparks at Old Trafford this season.
As for Hojlund, he was signed for a reported £72m from Atalanta BC last summer and Man United believe the 20-year-old - who has 14 goals to his name this season - can develop into one of the most prolific strikers in Europe.
Meanwhile, three players who are on course to depart Old Trafford as free agents this summer are Raphael Varane, Anthony Martial and Brandon Williams, who are all out of contract at the end of June, while Sofyan Amrabat is expected to return to Fiorentina when his loan spell comes to an end.
