Saints are rock bottom of the Premier League table and manager Ivan Juric conceded they were already down before the international break.
ChronicleLive says Tyler Dibling will headline the summer sales, with Saints demanding £100m to sell.
Aaron Ramsdale, Kyle Walker-Peters, Yukinari Sugawara and Mateus Fernandes are also expected to depart.
New Saints technical director Johannes Spors said last week: “I think we can do a lot in the window and we have to do a lot.
"We will be very, very active and I'm really looking forward to that. Bringing talent to this club is absolutely crucial. On the pitch, off the pitch. Off the pitch, I don't mean just head coach.
"I mean talent in the scouting, recruitment, analytics. We want people that want to grow. We need this energy of development.”