Ineos plans for first Manchester United summer window underpinned by record sales as squad exodus planned

Manchester United's summer recruitment plans will be underpinned by their target for a record level of player sales.

Sir Jim Ratcliffe's Ineos Group are looking to make their mark during their first summer window in charge of the club, but their recruitment plans will rely heavily on how many players they sell first, with an extensive squad overhaul on the cards.

United are aware they must become better at selling players, with co-owner Ratcliffe wary of the Premier League's profitability and sustainability rules. Yesterday, Everton were handed a two-point deduction, their second deduction of the season, for breaching PSR rules again.

It is understood United will look to sign a centre-back as well as another left-back, holding midfielder and a forward. They could also move for an additional central defender as well as a right-back, though those additions would most likely only occur if they raise enough money from player sales first, with finances expected to be tight again this summer.

United trio Raphael Varane, Anthony Martial and Tom Heaton are all out of contract this summer and could leave the club for free. They could consider offers for defensive duo Aaron Wan-Bissaka and Victor Lindelof as they enter the final year of their respective deals at the end of the season.

Sofyan Amrabat will return to Fiorentina after his season-long loan comes to an end and Casemiro could be sold if an appropriate offer comes in for him. A fresh decision is set to be made on Mason Greenwood's future, with the early indication that he will be sold this summer. Jadon Sancho, Donny van de Beek and Hannibal Mejbri will all be made available for transfer with none of them expected to be purchased permanently at the end of their current loan spells. Benfica will not be obliged to buy Alvaro Fernandez at the end of his deal but are understood to be seriously considering making his loan move a permanent one.

United will also continue to sell any academy prospects who they don't envisage to have an immediate future at the club. They have aimed to become "smarter" in terms of selling academy graduates in recent years and they have also become a lot more ruthless, with staff suspecting players are going "stale and sour" if they stay at the club too long without getting an opportunity to play.

Although the main aim of the club's illustrious academy is to produce elite talent for the first-team, modern rules mean it makes a lot of sense to use it as a money-making machine. Selling academy players is hugely beneficial to a club from a financial fair play perspective because the profit on the sale is purely classified as income.