Manchester United reportedly only have eight or nine 'untransferable' players in their squad, with the Red Devils open to selling the vast majority of their current group if suitable offers were to arrive.
There is currently speculation surrounding the futures of Lisandro Martinez and Marcus Rashford, and it is understood that serious offers for the duo would be considered despite their status at Old Trafford.
According to German journalist Florian Plettenberg, only Amad Diallo, Kobbie Mainoo, Noussair Mazraoui, Matthijs de Ligt, Leny Yoro and Andre Onana, in addition to two or three more key players, are deemed to be unsellable.
Alejandro Garnacho and Rasmus Hojlund are likely to be in that list, in addition to Bruno Fernandes, although there were strong reports that the club captain could be sold during the recent transfer window.
New head coach Ruben Amorim is said to be keen to make sweeping changes, as he looks to put together a team, in his preferred 3-4-3 system, capable of challenging for major honours once again.
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Majority of Man United's squad 'are available for transfer'
Mainoo and Yoro are viewed to be a vital part of the club's future, while a new contract for Amad - one of the team's star performers this season - is expected to be agreed in the near future.
Mazraoui and De Ligt have also been strong performers for Man United this season, while it is believed that Onana still has the full faith of the club despite his difficulties against Nottingham Forest last time out.
Onana struggled to show his best form last season, but he has been one of the team's most consistent performers during a tough 2024-25 campaign.
Financial restrictions will make it difficult for Man United to improve their squad during the January transfer window, but it is understood that the club could move for a left-back and a striker if the right players become available.
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Which high-profile players could leave Old Trafford?
Aside from Martinez and Rashford, Casemiro, Christian Eriksen, Mason Mount, Joshua Zirkzee and Antony are among those seemingly facing uncertain futures at Old Trafford.
Harry Maguire and Victor Lindelof are not thought to be in Amorim's long-term plans, while Luke Shaw and Diogo Dalot will also seemingly be sold if suitable offers are made.
Manuel Ugarte played under Amorim at Sporting and has just started to find form at Man United, so the 23-year-old may be viewed as a part of the group that would not be available next summer.
There could be a clear-out next year, though, especially with Lindelof, Maguire, Jonny Evans and Eriksen all out of contract, and sweeping changes need to be made if the 20-time English champions are to become a force once again.