Sunderland boss Martin O'Neill must sell before buying this summer.
The Sunday Sun says O'Neill is determined to revamp the squad he inherited when he took over in December, but owner Ellis Short wants him to offload players deemed surplus to requirements before he can bring in new faces.
The likes of record buy Asamoah Gyan, defenders Marcos Angeleri and George McCartney, and midfielder Ahmed Elmohamady all fit into that category and are expected to leave this summer, which will generate some transfer funds and reduce the wage bill ready for new arrivals.