Erik ten Hag is preparing a list of players Manchester United he can offload as he prepares to raise funds for the club's next transfer push.
United were among the Premier League's biggest spenders over the summer. Antony, Casemiro, Lisandro Martinez, Tyrell Malacia and Christian Eriksen all arrived at Old Trafford, while many of those to leave - including Edinson Cavani and Paul Pogba - did so without United receiving a fee.
The purse-strings have been tightened in January, with Jack Butland and Wout Weghorst arriving on loan, but another busy summer could be on the horizon. If that is to happen, though, the Premier League high-flyers may need to recoup some funds by selling members of the current squad.
According to the Manchester Evening News, United have identified a number of "sellable" players. With Uefa's financial sustainability rules in mind, the club may be forced to sell in order to give Ten Hag the striker he wants in the summer.
United terminated Cristiano Ronaldo's contract in November, but have not yet recruited a permanent replacement for the veteran. On-loan Dutch international Weghorst is a short-term fix, but the likes of Harry Kane and Victor Osimhen have been linked with a summer switch.
The calibre of player available to United could hinge on how they perform for the remainder of the season. Champions League qualification is within their grasp, both through the league and the Europa League, with Ten Hag's team sitting fourth going into Saturday's game against Crystal Palace and preparing to face Barcelona in Europe.
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"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," Ten Hag said when quizzed on January business before the FA Cup victory over Reading on Saturday. "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 but I have an idea with which profiles we could strengthen the squad." In terms of exits, meanwhile, club captain Harry Maguire is one who has been linked with a move away from Old Trafford.
Maguire was handed a rare start against Reading on Saturday, but has caught the eye of Inter Milan as Simone Inzaghi's team prepare for life without PSG-bound Milan Skriniar. The England man appears keen to stay and fight for a starting spot, but full-back Luke Shaw was recently preferred to him in central defence.
"I’m pushing, training well, and when the chance comes, I need to take it," the former Leicester man said after the cup win. "The lads who have been playing have been doing well. I have to be ready when my chance comes."