Manchester United are prepared for a squad clear-out this summer to help speed up progress on the pitch under new minority owner Sir Jim Ratcliffe, sources have told ESPN.
United have money to spend in the next transfer window but concerns about the club's financial position -- in particular breaching profit and sustainability rules -- will limit the funds available.
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Recruitment conversations with Ratcliffe and INEOS director Sir Dave Brailsford have focused on a need to offload players to boost the budget.
United have generated their highest player trading profit since Cristiano Ronaldo left for a world record fee in 2009 over the last 12 months but more outgoings will be needed this summer.
There are question marks over the futures of as many as 11 first team players including Christian Eriksen, Raphaël Varane, Casemiro, Harry Maguire, Scott McTominay, Aaron Wan-Bissaka and Victor Lindelöf.
Anthony Martial, out of contract in the summer, is set to leave on a free transfer while United will also invite offers for players already on loan, including Jadon Sancho, Donny van de Beek, Facundo Pellistri and Brandon Williams.
United are hoping to sign a striker and a defender in the summer, while also improving the overall quality of the squad.
Manager Erik ten Hag has been alarmed at the drop off in performances when key players such as Lisandro Martínez and Luke Shaw have been absent through injury, while there is also an acceptance that Rasmus Højlund has been asked to play more games than originally planned because of a lack of other options.
The 21-year-old, signed for £72 million ($91m) in the summer, has already played 30 games this season -- just four off his total for Atalanta last season.
Despite finding his feet at United with six goals in his last six games, the club are keen to manage his workload next season by bringing in a player to help ease the burden and reduce the need for the youngster to start every game.