Manchester United have reportedly informed Jose Mourinho that additional transfer funds for the summer must be raised from player sales.
Mourinho is keen to make significant changes to his squad ahead of next season, and United are said to be prepared to hand the Portuguese a significant budget in order to bring in his top targets.
However, according to The Sun, United have indicated that a number of exits must take place and that the club are not prepared to accept any cut-price offers from interested teams.
The report claims that United want £28m for Luke Shaw, £27m for Ander Herrera, £25m for Chris Smalling and £14m apiece for Matteo Darmian and Daley Blind.
If United and Mourinho are successful in bringing in their desired fees, Mourinho will have well in excess of £200m to make a number of additions before the middle of August.
A question mark also remains over the future of Paul Pogba, who could be sold during the summer if there is significant interest in the French international's signature.