Erik ten Hag will put four Manchester United players on the transfer list with the Premier League club open to offers for other members of the current team.
A number of departures are expected at United this summer after a dismal 2021-22 season – their fifth on the bounce without silverware.
Paul Pogba, Jesse Lingard and Juan Mata are all expected to leave at the end of their contracts this summer with Matic and Edinson Cavani already confirming their exits from Old Trafford.
According to The Athletic, the Red devils will have around £120m to spend this summer, a budget that can be topped up though player sales.
The report claims that Anthony Martial, Eric Bailly, Phil Jones and Axel Tuanzebe will all be made available to leave the club.
Martial will return to Old Trafford after a disappointing loan spell at Sevilla. Likewise, Tuanzebe returns after failing to impress at Napoli where he played just two games.
Jones and Bailly meanwhile have remained on the periphery of the United squad.
Elsewhere, United will consider selling Aaron Wan-Bissaka with Crystal Palace reported to be interested in bringing him back to south east London.
The report also claims Alex Telles wants more game time and will consider his options if Luke Shaw is retained as ten Hag’s first-choice left-back.
Dean Henderson meanwhile remains strongly linked with an exit away with Newcastle United keen on his services.
While the England goalkeeper could fetch the biggest transfer fee of the lot, his departure could still be a loan move.