Manchester United’s new minority stakeholder, Sir Jim Ratcliffe, is already preparing a major makeover of Erik ten Hag’s first-team roster, with the club apparently willing to sell up to 11 players. The Red Devils are in a perilous position in terms of Financial Fair Play and need to generate funds to offset summer incomings.

According to ESPN, negotiations between Ratcliffe and his right-hand man Sir David Brailsford have so far focused on outgoings, with the need to transfer a number of high-paid players at Old Trafford.

United must comply with the Premier League’s Profit & Sustainability regulations or face a points deduction similar to Everton, while Nottingham Forest awaits the decision of their appeal. Funds are ready to spend this summer, but in order to speed up the process of re-establishing the Red Devils as one of Europe’s top, uncomfortable conversations may be conducted with key players.

This includes Christian Eriksen, Raphael Varane, Casemiro, Harry Maguire, Scott McTominay, Aaron Wan-Bissaka, and Victor Lindelof, all of whom have had significant roles for the club this season.

Anthony Martial is expected to go on a free transfer, and United are open to receiving bids for Jadon Sancho, Donny Van de Beek, Facundo Pellistri, and Brandon Williams.

The club has failed to unload marginal and unwanted players at the same rate as their rivals, which has restricted their expenditure since Ten Hag was denied the opportunity to buy Harry Kane and Declan Rice in the summer. They hope to buck this tendency.

United are aiming to sign a striker and a defender for Ten Hag during the summer transfer window, as well as improve the overall quality of the squad, which has been strained this season.

However, with up to 11 likely outgoings in the coming months, major incomings will be required to balance the team.

Ratcliffe will also be careful not to make too many changes at once, having seen the impact of such severe moves at Chelsea under Todd Boehly.