Last summer, The Red Devils parted ways with several players, including David de Gea, Fred, Dean Henderson and Anthony Elanga.
Erik ten Hag's side have suffered nine defeats in their first 18 matches of the 2023-24 season, and as a result, it seems increasingly likely that another round of player exits could happen in 2024.
Manchester Evening News reports that the United manager is keen to reshape his squad over the next 12 months, starting by getting rid of 10 or more players to make space and raise funds for potential new arrivals.
The report adds that among the players on the chopping block are Tom Heaton and Jonny Evans, who are out of contract and without the option of a one-year extension in June next year, while the futures of Brandon Williams and Alvaro Fernandez, currently on loan at Ipswich Town and Girona respectively, are also yet to be determined.
Raphael Varane is another who has been linked with a move away from Old Trafford after falling down the pecking order, with Ten Hag preferring Victor Lindelof and Harry Maguire over the Frenchman in recent weeks.
Lindelof's contract with Man United is set to expire in 2024, with an option to extend for an additional 12 months, while Maguire is contracted until 2025.
It is also understood that more turnover can be expected in midfield than was seen last season, with speculation that United could look to cash in on the likes of Casemiro and Christian Eriksen, who are already in their thirties.
Anthony Martial has not scored a Premier League goal since May and is another whose future at the club is unclear following the summer arrival of Rasmus Hojlund.