Erik ten Hag wants to build on a great first season at Old Trafford which saw his side win the Carabao Cup and qualify for the Champions League.
A new striker, midfielder and goalkeeper are his top priorities with the likes of Harry Kane, Mason Mount and Andre Onana heavily linked.
However, Financial Fair Play regulations are set to restrict United’s budget to around £120m, which is one of the reasons why they have refused to meet Chelsea’s £65m asking price for Mount.
As such, the Red Devils are willing to listen to offers for 12 of their stars, with popular youngster Zidane Iqbal already set to leave for Dutch side Ultrecht.
And Mail Sport have now reported how much much United want for each player on the transfer list and which ones they are more keen to offload.
They claim that Donny van de Beek, Fred and Anthony Elanga are all for sale for £20m each, while fringe defenders Alex Telles, Eric Bailly and Brandon Williams will be allowed to leave for a combined £17m.
None of these are particularly surprising, but one name that is also for sale is promising younger Hannibal Mejbri, which is curious as it was thought that Ten Hag was keen to assess the midfielder in the summer following his loan spell at Birmingham.
Surprisingly, United are content to hold onto captain Harry Maguire and goalkeeper Dean Henderson but will listen to offers of around £40m and £20m respectively, with Nottingham Forest keen to bring the latter back to the City Ground following a good loan spell there last season.
It was thought that Maguire would be one of the first out the door with the centre-back out of favour with Ten Hag but it seems the club want to get as much of the record £80m they spent on him back.
The Red Devils will also accept £40m for midfielder Scott McTominay who has been linked with Newcastle though Ten Hag is more than happy to keep him in his squad.
Additionally, United will sell forwards Jadon Sancho and Anthony Martial but only for the right price, with the England winger valued at £45m just over half what Ole Gunner Solskjaer paid for him just two years ago.
Martial is another who seems destined to leave but the Frenchman is the only centre-forward currently at Old Trafford and until that changes they will hold out for £25m.
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