Manchester United and Sir Jim Ratcliffe are said to be devising a plan that could see as many as 11 first-team players depart the club.
The INEOS billionaire, who completed his minority takeover of the club earlier this week, has plans to help United return to the very top of English football.
Under Erik ten Hag, the Red Devils are firmly in the hunt for a top-four place again this season, although there continues to be doubts over the Dutchman's position at the club.
According to ESPN, Ratcliffe could sanction as many as 11 exits at Old Trafford this summer as he looks to build a squad capable of challenging of title.
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Among those highlighted for a potential departure are Christian Eriksen, Raphael Varane, Casemiro, Harry Maguire, Scott McTominay, Aaron Wan-Bissaka and Victor Lindelof.
Other names cited in the report include including Jadon Sancho, Donny van de Beek, Facundo Pellistri and Brandon Williams, who are all currently on loan away from United.
Of those mentioned, Maguire and McTominay were said have been 'close' to leaving last summer, but opted to stay and fight for their place.
The Scotland international, who has scored eight times so far this season, has seen his opportunities limited due to the resurgence of academy graduate Kobbie Mainoo over recent weeks.
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Maguire himself, often frozen out of the starting XI last season, has been called upon due to the high number of injuries sustained.
He was also named Premier League Player of the Month for November and has arguably been one of Ten Hag's most consistent performers across the season.
United crashed out of Europe after finishing bottom of Group A, with defeats to Copenhagen and Galatasaray proving costly.
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Still involved in the FA Cup, the Red Devils could reach a second successive final if they are to advance further in this year's competition, having narrowly lost to crosstown rivals Manchester City in 2023.
Topics: Erik Ten Hag, Harry Maguire, Jadon Sancho, Kobbie Mainoo, Manchester United, Scott Mctominay, Sir Jim Ratcliffe, Premier League, Cristiano Ronaldo