Manchester United are gearing up for a summer squad overhaul to accelerate progress under new minority owner Sir Jim Ratcliffe, according to ESPN FC.
Despite having money available for transfers, the concerns about FFP and profit and sustainability rules will impact the club's spending capabilities.
More outgoings are deemed necessary with the futures of up to 11 players including Casemiro, Christian Eriksen and Raphael Varane under scrutiny.
Other names are Harry Maguire, Scott McTominay, Aaron Wan-Bissaka, Victor Lindelof, Anthony Martial, Jadon Sancho, Donny van de Beek, Facundo Pellistri and Brandon Williams.
Recent discussions with Ratcliffe and INEOS director Sir Dave Brailsford have centered on the necessity of player sales to bolster the transfer budget.
