could be forced to sell in the January transfer window following the side’s exit from the .
The Red Devils finished bottom of their group after a 1-0 defeat to at Old Trafford on Tuesday.
returned the club to the competition thanks to a third place finish in the Premier League last year, and the board had budgeted for a quarter-final finish.
At a minimum, United were expected to qualify from a group containing Galatasaray and Copenhagen, and doing so would have earned the club around £16m.
But reaching the quarter-finals would have meant a boost of around £28m, and they could have earned up to £80m by reaching the final.
Even with a modest expectation of reaching the quarter-finals, United face a black hole of close to £30m and the Daily Mail say the club will now considering selling players in January.
The likes of Casemiro, Raphael Varane, Anthony Martial and Donny van de Beek are all thought to be available, while United are unlikely to make a deal for Sofyan Amrabat permanent.
United were forced into loan deals last summer due to strict Financial Fair Play regulations, and their failure to reach the knockout stages will only weaken their hand next summer.
Ten Hag spent around £170m last summer on Rasmus Hojlund, Mason Mount and Andre Onana.
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