Manchester United might only have 12 untouchables in their squad for summer transfer window

Just as important as who comes in for Manchester United this summer will be who departs. Erik ten Hag will have to sell if he is to see his budget increase to a level that would allow him to do the kind of business he envisages.

United have a striker at the top of their list for the summer window but whoever that ends up being will take out a significant chunk of the budget. If either of the top targets, in Harry Kane or Victor Osimhen, sign then it will be edging close to a nine-figure fee.

There is also a desire to add a younger midfielder to the squad, with a right-back and a goalkeeper also potentially on the agenda. A central defender could be required as well, depending on those departures.

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A repeat of last year, when United spent £225million while bringing in only around £25million, won't be on the cards. If the fees are to get close to that level then significant sums will have to be raised.

The good news for Ten Hag and United's football director John Murtough is that there are plenty of players who could be sold to raise cash. It might be easier to look at who won't be leaving.

If he signs a new contract then David de Gea will clearly be on that list, but he might be the only goalkeeper to stay. For Dean Henderson, it will depend on the timeframe of his return from injury, but if he is only fit again late in July then it might be a point when clubs have sorted a goalkeeper for next season. He's certainly someone who could leave, however. The same is true of Tom Heaton, who is out of contract at the end of next month.

At centre-back, Raphael Varane and Lisandro Martinez will be going nowhere. They are the first-choice pairing and an excellent