Manchester United reportedly hope to raise £200m from the sales of Paul Pogba and Romelu Lukaku this summer.
Pogba has been heavily linked with a move away from Old Trafford when the transfer window reopens following a tumultuous campaign, with recent reports suggesting that he has asked to leave the club.
Real Madrid are understood to be his preferred destination, while Juventus are also thought to be interested in bringing the Frenchman back to Turin.
United will reportedly demand £120m for Pogba, and his agent Mino Raiola is increasingly confident of securing a move away.
Lukaku is also considering his future at the club with a top-four finish looking unlikely, and The Mirror reports that United hope to raise a further £80m from his sale.
United will then look to use the money to fund a summer overhaul as they attempt to bridge the gap to leaders Manchester City and Liverpool.