Benfica president Luís Filipe Vieira will make a major sale in January if they fail to qualify from their Champions League group.
Record says Vieira has decided to make a major sale if Jorge Jesus' team is eliminated from the knockout phase.
The prime player to be cashed in is Nemanja Matic, who has been linked with former club Chelsea and Napoli.
Also potentially available is Ezequiel Garay, with the Argentine defender a long-term target for Manchester United.
