Erik ten Hag is reportedly keen to retain the services of Manchester United duo Raphael Varane and Casemiro.
After a disappointing first half of the season and Sir Jim Ratcliffe preparing to secure a 25% stake in United, there is potential for changes to be made in January.
However, while Ratcliffe is keen to be proactive in the transfer market, United must ensure that they meet all relevant FFP regulations by close of business at the end of the month.
As a result, it has been claimed that as many as five players could be allowed to depart Old Trafford, with the obvious candidates being Jadon Sancho and Anthony Martial.
Sancho and Ten Hag's relationship remains at an impasse after a falling out in September, while Martial has been disappointing in front of goal and is currently due to be out of contract in the summer.
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Varane and Casemiro have also been linked with the exit door, though, with the pair both over 30 years of age, on big wages and spent time out of the team.
Although Varane has recently returned to impress in a goalless draw at Liverpool, Casemiro has been sidelined through injury and other options have emerged in the engine room.
According to ESPN, Ten Hag remains of the opinion that the pair can still be valuable assets to the squad over the second half of the campaign.
The report suggests that Ten Hag may only reconsider that stance if either player expresses a desire to take on a new challenge elsewhere.
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In the case of Varane, he is said to prefer remaining at the Theatre Of Dreams, particularly when he has started the last two fixtures and even though there is alleged interest from Real Madrid.
Saudi Arabian clubs have been credited with an interest in Casemiro, with it being claimed that he has received a big-money offer to move to the Middle East.
That may theoretically suit all parties with United aware that the majority of interested clubs will have no interest in matching the £60m-plus that they spent on his signature in the summer of 2022.
Ten Hag is allegedly prepared to reduce the playing numbers in his squad in general, a result of United having no European football to look forward to after Christmas courtesy of finishing bottom of their Champions League group.