Manchester United manager Ole Gunnar Solskjaer reportedly wants to boost his transfer kitty by selling four out-of-favour players for a combined £60m.
The Red Devils are expected to be in the market for an established centre-back and striker this summer - with a new right-winger also a priority - but finances remain an issue as the coronavirus pandemic continues to affect the game.
The powers-that-be in Manchester are reportedly prepared to contribute £80m towards new players this summer, but Solskjaer is aware that cuts must be made if United are to strike deals for the biggest names in the upcoming window.
According to Metro Sport, the Red Devils will look to acquire those funds by selling Jesse Lingard, Diogo Dalot, Phil Jones and Juan Mata ahead of the 2021-22 campaign.
The outlet claims that Solskjaer can expect to garner £40m from the sales of Lingard and Dalot as they make positive impressions on loan at West Ham United and AC Milan respectively, while Jones and Mata could be allowed to leave for £10m each.
With Sergio Romero's expected departure also freeing up more space, United would be well-placed to pursue big-name targets such as Raphael Varane, Jadon Sancho or Erling Braut Haaland this summer.