Manchester United are reportedly putting the finishing touches on the list of players that they plan to sell during this summer's transfer window.
The Red Devils are planning to spend big on new players ahead of the 2023-24 campaign, but they will need to make some major sales in order to comply with the rules and regulations.
A new centre-forward is likely to arrive, while central midfield and right-back are believed to be positions that head coach Erik ten Hag wants to improve during the summer market.
According to the Manchester Evening News, the 20-time English champions are currently finalising the list of players that they plan to sell ahead of next season.
Speaking ahead of Saturday's FA Cup contest with Reading, Ten Hag said that he has "an idea" of his plans for the summer market, while the Dutchman also suggested that the club could make a late addition before Tuesday's transfer deadline.
"I have an idea, yeah. But also in the coming days if we had the opportunity I would go for it but that's not also up to me. That's also clear," he told reporters.
"I think this club always has to have the approach that every day you have to get better so if there are opportunities to get better then you have to strike. That's my approach so I'm looking around, to research."
Harry Maguire is among the Man United players who could potentially leave this summer, with the club captain struggling for regular starts during the 2022-23 campaign.
Inter Milan have allegedly approached the Red Devils to discuss signing the England international on loan, but he is expected to stay for the remainder of the campaign.
Axel Tuanzebe and Phil Jones are both expected to leave on free transfers this summer, while Brandon Williams could also depart in search of regular football.
Scott McTominay's long-term future is also said to be in doubt, with the Scotland international dropping down the pecking order for the midfield positions this season.
The 26-year-old is behind Bruno Fernandes, Christian Eriksen and Casemiro, while Fred has also been preferred to McTominay during stages of the campaign.
Anthony Martial's future could again be called into question if Man United sign another forward, while on-loan Burnley striker Wout Weghorst will be battling to convince the club to sign him on a permanent basis.
Man United have won their last two matches against Nottingham Forest and Reading, bouncing back impressively from the disappointing 3-2 loss at Arsenal in the Premier League.
Ten Hag's side will now be bidding to advance to the final of the EFL Cup on Wednesday night, as they prepare to welcome Forest for the second leg of their semi-final, boasting a 3-0 lead from the first fixture.
