Ole Gunnar Solskjaer has nine players in his squad that could be sold in the transfer window this summer.
It comes as Manchester United plan a major revamp with some top stars linked with a move.
But in order to ramp up their efforts to sign them, many players will have to leave to raise the funds.
Finding a buyer might be difficult during the pandemic, which has hurt clubs around the world in their wallets.
The Frenchman is entering the final year of his contract at Old Trafford while his agent Mino Raiola would love his client to leave.
United could avoid losing the World Cup winner for nothing next year by selling him now, though it is unlikely they would recoup the £89m they spent on him five years ago.
After performing brilliantly on loan to West Ham, Lingard has firmly put himself in the shop window with many clubs set to take an interest.
It means United can dictate a price and spark a bidding war, which will only help Solskjaer in the summer.
David de Gea
The battle for the No. 1 shirt is likely to be won by Dean Henderson, who was picked ahead of De Gea for most of the games towards the end of the season.
It appears Solskjaer is ready to back the Englishman while a goalkeeper of De Gea’s quality cannot be wasted sat on the bench.
A fine servant over the years but his first-team spot has been lost to Fred and Scott McTominay, while Donny van de Beek will be hoping for a better season next campaign.
It would leave Matic out in the wilderness while his old manager and friend Jose Mourinho is reportedly keen on signing him for AS Roma.
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Since breaking into the first-team, it has been a slow and steady decline for Pereira – who now struggles for game-time on loan to Lazio.
With his future set to be discussed in the summer, it would be no surprise to see the Brazilian depart.
If Sancho is indeed the priority, that spells bad news for James – who is already low down on the pecking order of Solskjaer’s attacking options.
Leeds United were interested last year and could revitalise their attempts to sign the Welshman to bolster the funds at Old Trafford.
It may surprise some people to learn that Jones is still a United player but there he remains despite not playing a single minute of football this year.
Despite his agonising injury woes, someone somewhere must be willing to give the 29-year-old a go – though his £100,000-a-week wages may prove a stumbling block.
After signing for AC Milan on loan, the Portuguese defender has improved as the season has gone on but his future appears to be away from Old Trafford.
The fact that United are looking to sign a new right-back indicates that they are ready to cash in on Dalot.
Another young prospect who appears to have lost his way somewhat – the 21-year-old will be returning from his loan at Club Brugge having made minimal impact.
A loan away is likely ahead of next season but don’t rule out a permanent move if Solskjaer wants the funds.