André Onana, 30, is expected to leave permanently after spending this season on loan at Turkish club Trabzonspor.
United paid £47.2 million for the Cameroon goalkeeper in 2023 on a five-year deal, meaning they require £18.9 million to avoid a loss under Premier League profitability and sustainability rules. Trabzonspor have expressed interest in making the deal permanent.
Joshua Zirkzee, 24, has scored just nine goals in 71 appearances for the club and has not started a match since December. United need approximately £21.9 million to break even on his sale.
A loan deal with an obligation to buy — similar to the arrangement struck for Rasmus Højlund at Napoli — is one option being explored if a straight sale cannot be secured at an acceptable price.
The Sun reports Manuel Ugarte will be available for around £25 million after two underwhelming seasons following his move from Paris Saint-Germain. The Uruguay international, 25, was Erik ten Hag's third-choice defensive midfield target in the summer of 2024, a factor that undermined his standing at the club from the outset.
Casemiro, Jadon Sancho and Tyrell Malacia will all be released when their contracts expire. Altay Bayındır is expected to join Beşiktaş. Midfielder Toby Collyer, 22, currently on loan at Hull City and out of contract next year, may also be sold while his value can still be converted.
Marcus Rashford's situation at Barcelona remains unresolved, with United and the Catalan club at odds over the terms of a permanent deal.
United are targeting two central midfielders, a left-sided player and a forward in the summer window, with Champions League qualification next season the primary lever to attract top targets.