Manchester United chiefs will consider offers for all but four of their senior squad this summer.
The Daily Star says United chiefs are planning for major sales in order to fit under the Premier League's spending rules.
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As such, they will listen to bids for all players - apart from four regarded as 'untouchable'.
Skipper Bruno Fernandes and young pair Amad Diallo and Patrick Dorgu are all off the market, as is - suprisingly - veteran defender Harry Maguire.
In contrast, Kobbie Mainoo, Luke Shaw, Manuel Ugarte, Casemiro, Rasmus Hojlund, Matthijs de Ligt and Joshua Zirkzee could all be sold by the current board over the summer market.
Alejandro Garnacho is also available, with United prepared to sell for £65m. The Argentina winger is interesting Chelsea and Atletico Madrid.