Erik ten Hag wants Manchester United to be more ruthless with a squad clearout as part of the next phase of their rebuild.
United only obtained fees for two sales last summer when there were five permanent arrivals but they are planning for more outgoings than incomings ahead of next season.
Harry Maguire, Brandon Williams, Alex Telles and Anthony Martial will all be made available for transfer, as will Eric Bailly if he fails to hit the appearance milestone to trigger Marseille's obligation to make his loan move permanent.
Also read: United's approach at Newcastle highlighted their biggest squad problem
United are expected to listen to offers for back-up goalkeeper Dean Henderson while it is understood Ten Hag is becoming increasingly impatient with Jadon Sancho, who has started five times in the last five months.
Although Newcastle have shown interest in Scott McTominay, United have not provisionally planned for his sale as he is the youngest of their four senior central midfielders.
Wingers Anthony Elanga and Facundo Pellistri have been pencilled in for loans next term amid the possibility Ten Hag accommodates Amad once his season-long loan with Sunderland ends. United are yet to decide on whether to reintegrate Mason Greenwood back into the squad.
Ten Hag wants a new starting striker, with Harry Kane his preferred target, and a dynamic midfielder amid ongoing interest in Frenkie de Jong of Barcelona and Jude Bellingham. A new centre-back may also be required, depending on the futures of Maguire and Victor Lindelof.
United are attempting to tie down David de Gea on a new contract rather than extending his existing deal as that would place him on a higher salary next season.
De Gea, 31, earns £375,000-a-week but was hit with a 25 per cent reduction this term after United's failure to qualify for the Champions League, so he is currently on a weekly salary of £281,250.
Although United could fall to fifth in the Premier League table if Tottenham beat Everton on Monday night, they will have two games in hand on Spurs and third-placed Newcastle are level on points with United.
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