Nani has been in impressive form on loan at Sporting Lisbon but United are unlikely to recall the Portugal winger and will look to sell to any club prepared to take on his wages of £120,000 a week.
Javier Hernandez, Tom Cleverley, Wilfried Zaha and Nick Powell are also out on loan and unlikely to return. Darren Fletcher is out of contract at the end of the season, while Robin van Persie, Ashley Young, Phil Jones, Chris Smalling and Rafael will have one year left on their deals.
It means that up to 10 players could leave Old Trafford in addition to last summer's exodus.
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