Two players who could be the first out of the door are Anthony Martial and Jesse Lingard, with both unhappy at their lack of opportunities on the pitch this season.
Lingard could move back to West Ham United, where he enjoyed a fantastic loan spell last season under former United boss David Moyes, but the club’s £20 million asking price may scupper any potential deal.
Martial, who has been linked with United’s Champions League last-16 opponents Atletico Madrid in recent days, has made it public that he wants to leave the club, but he is valued at £30 million and that could also prove to be a stumbling block.
Loan moves could be an alternative should transfer fees be an issue, but it understood that all parties would prefer a permanent transfer.
David de Gea’s recent form has seen England international Dean Henderson struggle for game time and that could result in him heading out on loan next month, with Phil Jones and Edinson Cavani also possibly moving on.