Manchester United are targeting a record level of player sales in the summer transfer window as they look to comply with financial regulations as well as overhaul their squad.
The Ineos Group are well aware of FFP and PSR restrictions and are eager to cash-in on a number of periphery figures in order to balance the books and give them further room to invest.
United could sell the likes of Casemiro, Antony, Christian Eriksen, Aaron Wan-Bissaka and Victor Lindelof this summer, while there are six other players currently out on loan who could also leave the club.
Of course, it is far easier said than done, and in the case of Jadon Sancho and Donny van de Beek, United would likely have to take huge losses on the initial transfer fees they spent on them in the first place.
Not even selling six loanees could guarantee a return on the £73 million that was spent on Sancho three years ago, though it would certainly be a step in the right direction if they did manage to do so.
Here is a look at the loan players who could leave and how much transfermarkt currently values them at...
1. Jadon Sancho - £21m
The England international could get a second chance if Erik ten Hag were to leave this summer, but even then it seems unlikely. Sancho's stock has fallen enormously in recent years and his high wage demands mean that the transfer fee might have to be dropped if they are to move him on. Photo: Getty Images
2. Mason Greenwood £12.8m
Sir Jim Ratcliffe said a fresh decision on his future will be taken, but the expectation is still that United will sell him this summer. The club will be right to command a fee for him if they want to, though the complex situation means that they can't set that too high. Photo: Getty Images
3. Donny van de Beek £6m
Eintracht Frankfurt have an option to buy Van de Beek for £9.5million, but there is no way they will be triggering that. His stock has fallen even further during his failed loan spell and it will be difficult to find anyone willing to take a risk on him this summer. Photo: Getty Images
4. Facundo Pellistri - £8.5m
The Uruguayan is highly-rated in his homeland but has struggled to make the cut at United. He is expected to be sold at the end of the season and they should just about breakeven on the £9 million fee to sign him from Penarol four years ago. Photo: Getty Images