The Reds Devils would be hoping to raise up to £100million this summer and are willing to sell off up to a dozen players in order to do so.
Manager, Erik ten Hag wants to build on the success of his first season at Old Trafford, so fans would expect to see a new striker, midfielder and goalkeeper next season.
However, Financial Fair Play regulations are set to restrict United’s budget to around £120m.
For this reason, Erik ten Hag’s side are willing to listen to offers for 12 of their stars, with popular youngster Zidane Iqbal already set to leave for Dutch side Ultrecht.
Mail Sport reports have now revealed how much United want for each player on the transfer list and which ones they are more keen to offload.
They claim that Donny van de Beek, Fred and Anthony Elanga are all for sale for £20m each, while fringe defenders Alex Telles, Eric Bailly and Brandon Williams will be allowed to leave for a combined £17m.
They also want to sell a promising young star, Hannibal Mejbri and will listen to offers for captain Harry Maguire and goalkeeper Dean Henderson who are valued for around £40m and £20m, respectively.
Manchester United will also accept £40m for midfielder Scott McTominay, Jadon Sancho for £45m and Anthony Martial for £25m.