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The Dutchman wants to streamline his squad and sell players who are unlikely to have much impact on the first team in the coming season.
The Red Devils are also not operating with an enormous budget in the transfer window this summer and selling fringe players would raise cash for the positions they do need to bolster, notably goalkeeper and centre-forward.
However, selling their unwanted players may not be that easy given how much some of them cost and the enormous wages they are on at Old Trafford.
The Independent report that Maguire, Sancho, Fred and McTominay are all surplus to requirements and United are open to offers for them, but will not let them go cheaply.
Maguire cost United £80m from Leicester City as recently as 2019 and they would reportedly be asking for around £50m for him this summer, but his form has been so bad over the last year that any such figure seems unlikely for the 30-year-old.
West Ham are interested in the England defender, while other Premier League clubs have been linked, but they would not expect to pay more than £35m for him.
Sancho signed from Borussia Dortmund for £73m in 2021 but has failed to make anything like the impact that was expected of him when he signed with great fanfare.
Ten Hag is happy to move on from the England winger, but again transfer fee and wages are a problem, with Tottenham a mooted destination but no progress made on a possible move.
Fred was another huge outlay for United, costing £47m from Shakhtar in 2018, however, with just one year left on his contract the Red Devils would not expect a massive fee for him, with Fulham interested in him.
McTominay came through the youth ranks with Manchester United so there is no worry about recouping money spent, but the club would expect a decent fee for the Scotland international.
Newcastle and West Ham are interested in the midfielder who would likely cost around £30m.
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