Manchester United are prepared to sell most of their first-team players this summer, including Marcus Rashford, according to the Telegraph.
Only Kobbie Mainoo, Alejandro Garnacho and Rasmus Hojlund will be strictly off-limits as the Red Devils want to build a team around them which is capable of winning major trophies.
Man United are out of the running to qualify for the Champions League next season, with 13 points separating them from the top four after 34 games.
With their finances set to suffer a blow as a result, they are open to doing business amid the financial constraints and rules.
While United are not actively looking to sell Rashford, they would give genuine consideration to a credible offer, especially if he were to indicate a desire to pursue a fresh challenge elsewhere.
Sir Jim Ratcliffe and his team are keeping an open mind on potential outgoings as they look to turn Man United into a force to be reckoned with again in England and Europe.
Anthony Martial, Raphael Varane and Brandon Williams are expected to leave as free agents at the end of the season, while Jadon Sancho, Mason Greenwood and Antony are also on the market.
Casemiro, Aaron Wan-Bissaka, Victor Lindelof, Christian Eriksen and Donny van de Beek are other players Man United are willing to cash in on.
Man United want to sign a new striker, central midfielder and right-sided centre-back, but they will need to sell to buy.
Missing out on the elite European competition will result in a 25% cut in salaries, which players would have to take under the terms of their contracts.
However, that will not be enough to stay within the confines of the Premier League’s Profit and Sustainability rules if Man United are to recruit top players, and major departures could be on the cards.