Manchester United are willing to facilitate a squad clear-out in Sir Jim Ratcliffe’s first transfer window, according to reports, with up to 12 players thought to be vulnerable.

Ratcliffe has wasted little time in tasking chief sporting aide Sir Dave Brailsford with a thorough review and offloading players in order to refresh the squad and boost the budget to stay compliant with financial fair play regulations is expected to be the strategy that is pursued over the coming months.

A number of senior players on big contracts could be moved on. ESPN lists Christian Eriksen, Raphael Varane, Casemiro, Harry Maguire, Scott McTominay, Aaron Wan-Bissaka and Victor Lindelof among those who have “questions marks” over their respective futures.

United are still expected to let Anthony Martial leave on a free transfer when his contract expires, as 90min previously reported in December. On top of that, the club is set to invite offers for several first-team players out on loan: Jadon Sancho, Donny van de Beek, Facundo Pellistri and Brandon Williams.

Ratcliffe gave an indication that he isn’t worried about making difficult decisions during his first round of interviews as an official Manchester United shareholder in recent days.

“We’re not a sort of a brutal organisation really. But sometimes you do have to make decisions. And maybe not that popular,” he explained.

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Casemiro and Varane are United’s highest earners, both paid at least an estimated £340,000 per week. Martial is another big earner on around £250,000, with Maguire’s weekly salary just under £200,000. Sancho is also on £250,000, with a portion of wages currently paid by Borussia Dortmund.

Maguire and McTominay, both of whom were wanted by West Ham United last summer in a combined £60m deal, have become valuable squad players this season. But the trade-off is whether their roles offer value for money and if Ratcliffe and Brailsford believe they can extract more for that.

United’s wage bill has become incredibly bloated in recent years, with a clear-out a valuable opportunity to significantly reduce it, especially if potential new players are signed to a revised pay structure that doesn’t immediately place them on enormous deals.

The likes of Lisandro Martinez (£120,000), Andre Onana (£120,000), Diogo Dalot (£85,000), Rasmus Hojlund (£85,000), Alejandro Garnacho (£50,000) earn comparatively much less than some of their senior colleagues and stand to be the core of a future rebuild.

On top of saving money on wages, the 12 players listed as potential departures collectively hold a sizeable market value that could also be reinvested if transfer fees are brought in. Assuming that Martial will leave as a free agent, Transfermarkt valuations of the 11 others is £172m, giving a loose idea as to the kind of big money it might be possible to raise through selling.

*Set to become free agent

Market value estimated by Transfermarkt; wages estimated by Capology