Manchester United are finalising their list of players to sell in the summer transfer window as they plan their approach for the next phase of their squad rebuild.
It is understood United have already identified a number of players deemed sellable as they look to comply with Uefa's new financial sustainability rules.
United manager Erik ten Hag has prioritised a striker for the summer transfer window but it is understood United are planning to raise funds for other new arrivals by selling squad players.
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Ten Hag is keen to add a younger midfielder to his squad next season, having signed Christian Eriksen and Casemiro in the summer. United last month triggered the one-year extension in Fred's contract.
"I have an idea, yeah," Ten Hag said of United's summer recruitment plans on Friday. "But also 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.
"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."
Harry Maguire's future at United is uncertain after making two Premier League starts since the 4-0 thumping by Brentford on August 13.
Maguire, 29, is the fourth-choice of United's specialist centre-backs and left-back Luke Shaw has started at centre half ahead of the England international.
With the European Championship 18 months away, Maguire could come under pressure to move in the summer to secure his place in Gareth Southgate's England side.
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