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The club will aim to become active in the next window by making signings of their own. But United also need to trim the squad.
They have struggled to move on unwanted talent in recent times, but there is now a stronger focus on generating funds from within the squad as they assess how best to reshape the team.
The need to raise money has become more pressing as Champions League qualification for next season looks increasingly difficult to achieve.
United produced a comeback win over Roma on Tuesday night but still have a long way to go in order to completely turn around the season.
Without the financial boost that comes with being in Europe's elite competition, sales will need to play a significant role in funding their ambitions.
The plan is to be active in both 2027 windows, with a striker and left-back among the priorities for January.
Attention will then turn towards recruiting a top-level centre-back next summer, although the scale of that business will depend in part on how much money United can generate through departures.
United's senior hierarchy have been assessing the current squad and identifying players who could command a worthwhile fee, particularly those who have struggled to establish themselves or are no longer considered central to the team's plans.
Lisandro Martinez is among the names being considered as a potential sale, with United weighing up the possibility of cashing in on the Argentina international.
The defender's situation has become fractious, and the club are looking at the quality and vibe of the squad as well as the financial value of players they could move on.
There is an acknowledgement that United cannot simply keep adding to the wage bill and spending heavily without making progress on outgoings.
Their recruitment plans for 2027 are taking shape, but finding buyers for players who are falling down the pecking order will be a crucial part of making them happen.
Dean Jones has been a transfer news and football insider for Flashscore since 2025, as well as a journalist for leading UK newspapers and websites over the past 20 years, establishing himself as an authoritative and trusted voice in the industry.
