Manchester United are expected to be heavily occupied in the next two transfer windows.
Manager Ruben Amorim was backed by INEOS during a superb summer window in 2025.
Matheus Cunha, Senne Lammens, Bryan Mbeumo and Benjamin Sesko completed their transfers to United.
Despite these four major signings, Amorim still has several glaring gaps in his squad that need urgent attention.
Player sales will be just as crucial as fresh arrivals in determining how United evolve from here.
According to ESPN, Man United will listen to offers for Kobbie Mainoo, Manuel Ugarte, Joshua Zirkzee and Tyrell Malacia.
However, any significant outgoing may be delayed until after the Africa Cup of Nations (AFCON) concludes on 18 January.
Bryan Mbeumo has already been called up by Cameroon for the tournament.
Noussair Mazraoui and Amad Diallo are also widely expected to join their national teams.
Letting players leave before AFCON would leave United dangerously short of senior depth.
Malacia is in the final year of his contract and is expected to leave this winter.
The full-back had been placed in the bomb squad over the summer but was unable to secure a move elsewhere.
United are unlikely to sanction winter exits for Mainoo, Ugarte or Zirkzee, all of whom remain valuable parts of the squad despite inconsistent form.
Amorim still needs experienced players on the bench and cannot rely entirely on untested academy talents.
While Ugarte has struggled to impress in his 18 months at the club, losing Mainoo could trigger a fierce backlash from United fans.
The 20-year-old is a generational talent and deserves to play in the first team.
The academy graduate embodies United’s identity and the values supporters hold dear.