Erik ten Hag will put four players on the transfer list with the club open to offers for other members of the current squad.
A number of exits are expected at United this summer following a dismal 2021-22 campaign – their fifth on the bounce without silverware.
, Jesse Lingard and Juan Mata are all expected to leave at the end of their contracts this summer with and Edinson Cavani already confirming their exits from Old Trafford.
According to United will have around £120million to spend this summer, a budget that can be topped up though player sales.
The report claims that Anthony Martial, Eric Bailly, Phil Jones and Axel Tuanzebe will all be made available.
Martial will return to the club following a disappointing loan spell at Sevilla. Likewise, Tuanzebe returns after failing to impress at Napoli where he made just two appearances.
Jones and Bailly meanwhile have remained on the periphery of the squad.
Elsewhere, United will consider selling Aaron Wan-Bissaka with Crystal Palace reportedly interested in bringing him back to south east London.
The report also claims Alex Telles is eager to secure more game time and will consider his options if Luke Shaw is retained as ten Hag’s first-choice left-back.
Dean Henderson meanwhile remains strongly linked with a move away with Newcastle United keen on his services.
While the England international could fetch the biggest transfer fee of the lot, his exit could still be a loan move.
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