Financial reports indicate that Manchester United must repay £238 million in installment transfer fees before next season ends, with total pending transfer fees reaching £422 million. Following his acquisition of club shares, owner Sir Jim Ratcliffe has eliminated 500 jobs and aims to sell dispensable first-team players. Sources say manager Carrick advises selling four players to generate funds.

Last season, Manchester United sold Garnacho and Anthony, and loaned out Rashford, Højlund, and Sancho. Among them, Sancho's contract expires and will not be renewed; he is allowed a free transfer to any club. Rashford and Højlund have buyout clauses that may be activated in the summer window for permanent transfers.
English and Spanish media occasionally speculate about Rashford possibly returning to Manchester United, but the England international is more likely to stay at Barcelona. He has agreed personal terms with the club, awaiting the weekend's presidential election to potentially finalize his future. His buyout clause is only €30 million.
Højlund scored 9 goals for Napoli; if the club qualifies for next season's Champions League, a €44 million mandatory buyout will be triggered, plus €6 million loan fee, totaling €50 million. Currently, Conte's team ranks third in Serie A, leading Como and Roma by 5 points. Moreover, Napoli reportedly intends to buy Højlund's ownership regardless.
Italian transfer expert Fabrizio Romano stated: "Barcelona has reached an agreement with Rashford, negotiations with Manchester United will commence after next week to attempt completing the deal. Manchester United is confident of earning over €80 million from Rashford and Højlund's transfers."

Besides the two forwards, Manchester United will also sell some current players in the summer window to raise transfer funds and free up salary space. The Sun reports Carrick listed to Ratcliffe players acquired by Ten Hag, including €42.5 million striker Joshua Zirkzee, €50 million goalkeeper André Onana, €60 million midfielder Ugarte, and £60 million midfielder Mason Mount.
Their transfers cost Manchester United over €200 million, but revenue from selling them may not reach half! However, even at a loss, the Red Devils need to sell them, as keeping them would only diminish recoup potential over time.
24-year-old Zirkzee possesses excellent technique, but his speed and physique don't suit Premier League style, and as a striker he simply doesn't score. Thus, selling him to an Italian club might be the best option for both sides. If sold this summer, the Dutch forward could bring over €30 million.
29-year-old Cameroon goalkeeper Onana joined with honors from Inter Milan but has disappointed throughout. Currently loaned to Turkish Trabzonspor, his performance remains unapproved. Manchester United demands €40 million, but the Turkish club announced returning him. Onana wishes to return and compete with Sena Ramens for starting spot, but club repeatedly emphasizes no return. To sell successfully, United may have to accept below €20 million offers.

Mount is already 27, his ability recognized, but his injuries are concerning. Additionally, his £250k weekly wage ranks top three among current players, unsuitable for a rotation player. Rumors suggest Aston Villa, Fulham etc. interested; United would gladly sell for £30 million or even £20 million.
24-year-old Uruguayan midfielder Ugarte clearly cannot meet elite club demands. He seems to have lost motivation; British media reveals Ugarte is among earliest leaving Carrington training ground. Reports say Ugarte heads home around 12:15 PM right after training ends.
Manchester United usually starts training at 9 AM; after opening the £50 million new training center, many players voluntarily add extra sessions, but Ugarte is not among them.
Poor performance and lack of effort recall former coach Ruben Amorim's comment on Ugarte: "Manuel (Ugarte) is no longer the player I knew at Sporting Portugal."

Ugarte's slackness suspected linked to current girlfriend, former Mbappé Mehis. This season he only started 9 times, but among United's 44 conceded goals, 25 occurred during his appearances. Due to his poor performance, Ugarte's valuation has dropped from initial €50 million to €30 million.