The Manchester Evening News says United will sell and release a raft of players at the end of the season.
Loan trio Marcus Rashford (Aston Villa), Antony (Real Betis) and Jadon Sancho (Chelsea) will all be sold, while Tyrell Malacia (PSV) could also leave.
Veterans Jonny Evans and Tom Heaton will come off contract in June and are expected to hang up the boots. Christian Eriksen and Victor Lindelof will also be allowed to run down their contracts.
Meanwhile, buyers will be sought for Casemiro, Altay Bayindir and Luke Shaw.
United manager Ruben Amorim stated earlier this month: "Everybody understands that in football sometimes you stay, sometimes you have to move on. If I know how to explain it, I will do so because I like to be clear.
"I was a player and like to use that experience — when you are honest with someone, they can take it. In the beginning maybe it is hard but they will understand.
"I'm quite honest with my players and sometimes they know they have to move on at the end of the season.
"We can talk about that in the end — now there are still a lot of games to play. But that is clear and not a difficult situation."