Manchester United are targeting a record level of player sales in the summer transfer window as they look to comply with financial regulations as well as overhaul their squad.

The Ineos Group are well aware of FFP and PSR restrictions and are eager to cash-in on a number of periphery figures in order to balance the books and give them further room to invest.

United could sell the likes of Casemiro, Antony, Christian Eriksen, Aaron Wan-Bissaka and Victor Lindelof this summer, while there are six other players currently out on loan who could also leave the club.

Of course, it is far easier said than done, and in the case of Jadon Sancho and Donny van de Beek, United would likely have to take huge losses on the initial transfer fees they spent on them in the first place.

Not even selling six loanees could guarantee a return on the £73 million that was spent on Sancho three years ago, though it would certainly be a step in the right direction if they did manage to do so.

Here is a look at the loan players who could leave and how much transfermarkt currently values them at...