Manchester United could sell up to five players when the transfer window opens, as they look to free up funds to strengthen the squad.
Ole Gunnar Solskjaer has spent big since being made permanent United boss last season. Harry Maguire, Aaron Wan-Bissaka and most recently, Bruno Fernandes have all arrived for hefty fees.
There have also been several outgoings, with Romelu Lukaku's €80m (£70.1m) move to Inter being most notable.
According to the Manchester Evening News, United have decided on their transfer strategy going forward. The club are said to favour three outgoings to balance out the three signings they are hoping to make.
Phil Jones, Jesse Lingard and Andreas Pereira - all of whom have underperformed this season - could be sold, while Chris Smalling is open to making his loan move to Roma permanent. United are also trying to find a club for expensive flop Alexis Sanchez who has failed to impress at Inter this season.
Lingard was linked with a move to Arsenal recently, but it is understood that the Manchester-born midfielder is eager to stay at Old Trafford and fight for his place. However, should United get their way in the transfer market, he will find it very challenging to nail down a starting spot.
Jadon Sancho remains the club's top target and the Red Devils are confident of securing his signature. United also continue to pursue Jack Grealish, who got himself into hot water recently by flouting the government's self-isolation regulations.
James Maddison could prove more challenging for Solskjaer to obtain. 90min understands that Leicester are confident they can fend off interest in the England international and tie him down to a new contract.
United could also bolster the squad with a striker. Reports linking Tottenham captain Harry Kane with a move to Old Trafford refuse to subside, while Odion Ighalo's loan could be made permanent.
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