Manchester United are gearing up for another squad clearout to break double figures across the two transfer windows next year.

Fourteen players who had played for the first team left permanently last summer as United became more proactive in the seller's market to comply with the Premier League's profitability and sustainability rules.

Tom Heaton and Jonny Evans are out of contract without the option of one-year extensions in June while it remains to be seen if United will extend the deals of full-backs Brandon Williams and Alvaro Fernandez, on loan at Ipswich Town and Girona.

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United extended Tahith Chong's deal while he was on loan at Birmingham City to ensure they obtained a fee for the Dutchman, who rejoined the Championship club permanently for £500,000 in September 2022.

Manager Erik ten Hag wants a new centre half and that could hasten the departure of another defender. Bar Evans, Lindelof is on the shortest contract but he has started in 11 of United's 18 games this season and there is a one-year extension option. Harry Maguire's upturn in form has relegated Raphael Varane to backup centre back.

United anticipate more midfield turnover than in the summer when only Fred left. Scott McTominay was available for transfer and, though he has regained his place, there are doubts whether that is sustainable on a long-term basis. McTominay was open to joining West Ham, who had a £30m offer rejected that they failed to increase.

The arrangement to sign Sofyan Amrabat on loan from Fiorentina includes an option to buy the Moroccan for €20million and the chances of a permanent move have receded amid Amrabat's struggles in the Premier League. Christian Eriksen and Casemiro both turn 32 in February and Eriksen's contract runs out in 19 months.

United could release Anthony Martial rather than extend his deal by another year as there is little resale value and no market to sell the striker. Martial has scored a meagre 18 goals for United since September 2020 and he turns 28 next month.

Donny van de Beek and Jadon Sancho will be available for transfer in January unless there is a sudden turn of events. Van de Beek, omitted from United's Champions League squad, has played 21 minutes this season and Sancho was banished from the first-team squad after he accused Ten Hag of lying about his absence from the defeat to Arsenal on September 3.

Shola Shoretire's deal expires in the summer and he has been marooned in the Under-23s after failing to secure a move, having spent the second half of last season on loan at Bolton Wanderers. Joe Hugill has generated interest following first-team exposure during pre-season and defender Will Fish's prominence on loan at Hibernian is increasing his resale value.

United will likely have two more transfer windows to receive a fee for Mason Greenwood, whose contract ends in 2025. Greenwood is on loan at La Liga side Getafe for the remainder of the season.