Man Utd have decided only 10 players currently at the club are unsellable ahead of the summer transfer window.
It's been a disastrous season for United, with pressure continuing to build on manager Erik ten Hag.
The Red Devils sit sixth in the Premier League table and through to the FA Cup final. However, they're unlikely to qualify for the Champions League with five games remaining.
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Sir Jim Ratcliffe and his new football operation team are willing to rip everything up and start again at Old Trafford.
Newly-appointed technical director Jason Wilcox will lead a review of the squad, which will be continued if Dan Ashworth arrives as director of football as anticipated.
Per the Daily Mirror, only a select few players are safe ahead of what promises to be the most defining summer in United's recent history.
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Goalkeeper Andre Onana, centre-backs Lisandro Martinez and Willy Kambwala, full-backs Luke Shaw and Diogo Dalot, midfielder pair Kobbie Mainoo and Mason Mount, captain Bruno Fernandes, teenage sensation Alejandro Garnacho and forward Rasmus Hojlund all have futures at the club.
All other players are said to be on the chopping block for the right price. Aaron Wan-Bissaka and Victor Lindelof have underwhelmed under several managers and Raphael Varane's contract expires this summer.
Harry Maguire, who has scored two in his last two games, has proven to be more effective than others in his position.
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United are seeking to offload veteran midfielder Casemiro. The Brazil international enjoyed a successful debut campaign when moving from Real Madrid but looks a shadow of his former self.
Christian Eriksen is disgruntled by his lack of game time and Sofyan Amrabat will return to parent club Fiorentina following a disastrous loan spell.
Out wide, United are prepared to cut their losses on Antony and permanently ship Jadon Sancho out. Sancho is currently on loan at Borussia Dortmund.
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It's believed they'll listen to offers for Marcus Rashford and are open to selling the 26-year-old for the right price.
Antony Martial, who has not played a game since December, will depart.
Topics: Manchester United, Premier League, Erik Ten Hag, Sir Jim Ratcliffe