Gabriel Jesus, Oleks Zinchenko and Kiernan Tierney are all set to be moved on, according to Brown.
"There are three players that the club would like to sell. It's Gabriel Jesus, Zinchenko and Kieran Tierney. They are not part of the coach's plans.
"When it comes to sales, you have to look at what your assets are," he told Football Insider.
"We know there has been interest in (William) Saliba, for example, but I think he is one of the last players they would ever consider selling. If they feel they need to raise money, they have these (three) players they are much more likely to turn to.
"It will bring down a large part of the salary costs and help them reinvest in strengthening their team."
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