"Intention and reality are two different things," an industry source who deals with Manchester United said. "They won't let too many go."

United's record in the seller's market has been appalling since they gave David Beckham away for "peanuts", as Real Madrid's director of marketing Jose Angel Sanchez gleefully crowed. Welcoming all bidders to their market stall is an essential strategy shift to generate income.

Last summer, United gave away youngsters for peanuts as the profitability and sustainability rules dawned on them. Jason Wilcox milked the Manchester City academy cash cow whereas United just put their players out to pasture.

Sir Jim Ratcliffe stressed the importance of United qualifying for the Champions League back in February and instead their Thursday evenings will be occupied with Europa commitments. The loss of Champions League revenue has put the squeeze on United, who have already been fined by Uefa for a minor breach of financial fair play rules.

From a sporting perspective, it would send out the wrong message to safeguard the futures of innumerable players involved in what has hitherto been another sorry season. United have lacked a ruthless culture for upwards of a decade and restoring that will keep players on their toes.

Gary Neville pilloried Chelsea's eight-year contract strategy. Amortisation does not look too clever when you have demotivated and flaky footballers maintaining Chelsea's mid-table status, however much their cheerleaders harp on about the 'underlying stats' guff.

United are still reeling from the ramifications of Ed Woodward's compliant and complacent culture when sub-standard players were gifted new contracts to bolster the assets sheet. It started with Nani in September 2013 and continued with Eric Bailly in April 2021. Both left the next year.

This is the first time there has not been a single in-season senior contract renewal at United this century. The strategic review, Ratcliffe's relatively recent minority stake and uncertainty over the manager have all contributed.

So have the team's performances. There is also not a pressing contract to address. Kobbie Mainoo, in line for remuneration, has a maximum expiry date of 2028.

Consider those out of contract next year and with no one-year option: Victor Lindelof, Aaron Wan-Bissaka, Christian Eriksen and Hannibal Mejbri. Sell, sell, sell, sell.

United have to be open to offers for those with the plus-one option. Amad has not made a meaningful start in three-and-a-half years at the club, Facundo Pellistri is on his third loan, Donny van de Beek is a write-off, Scott McTominay would represent a pure profit as an academy graduate, Harry Maguire's stock has risen and Mason Greenwood is damaged goods.

Club sources are sensitive about Marcus Rashford's situation, adopting a similarly diplomatic stance to Maguire and McTominay last year (when they were for sale). Rashford's relationship with the matchgoers is broken and he has been unimpressed with Ten Hag this season.

The onus is on Rashford to salvage his United career. Or seek a change of scenery. United have over-indulged him and it is telling that Rashford has enjoyed immediate bursts of form shortly after the appointment of a new manager, apart from Ralf Rangnick. Rangnick advised United to cash in on Rashford.

Finding a market for Rashford is an onerous task and that is a dilemma with other players. Eriksen is not a robust 32-year-old and he has only started three games this calendar year. Would there even be a queue for Tyrell Malacia after a year out injured?

There would be a considerable loss on Antony that would likely damage United's budget. Due to amortisation, £52million would be the coveted fee. Not even Chelsea would pay that.

Luke Shaw is not a player United would actively push towards the departures lounge and what club would make a beeline for an injury-prone left back who turns 29 in July? Lisandro Martinez's injury record since last April is an obvious deterrent.

Diogo Dalot has four years remaining on his contract and there is not a clear clamour among elite clubs for a right back. Dalot is also completely committed to United, who are unlikely to field any calls about Mason Mount after a chastening 18 months.

Pellistri, starting regularly on loan at Granada, has one of the highest resale values in the squad. There will be potential buyers for Greenwood and United could fetch a reasonable fee for Jadon Sancho, a £72.9m signing with two years left on his contract.

£30m would be the minimum asking price for Sancho, seemingly wedded to his "home" at Borussia Dortmund. That ought to be an affordable asking price for the Champions League semi-finalists with one of the highest average attendances in Europe.

Raphael Varane, Jonny Evans and Anthony Martial can be released and Sofyan Amrabat will be returned back to Fiorentina. United's departures should comfortably break double figures with other low-level players slated to be let go (Omari Forson and Brandon Williams) and sellable assets to dispose of.

But there is a difference between intention and reality.