The 21 Manchester United players who could leave in the transfer window

Erik ten Hag has not finished his squad rebuild of Manchester United and already a new rebuild is required.

Incoming chief executive Omar Berrada is serving gardening leave at a club that have barely put a foot wrong in recruitment under Pep Guardiola and Sir Jim Ratcliffe and the new power brokers have head-hunted Dan Ashworth, who had an enviable hit rate at Brighton and Newcastle United.

United have invested more than £400million already on Ten Hag's watch and it remains to be seen if he will be in situ for the first transfer window of the Ratcliffe era.

Selling is bound to be as vital as buying for United this summer. The profitability and sustainability rules make outgoings essential and United, notoriously poor sellers dating back to the Sir Alex Ferguson era, need to generate more income through sales.

A handful of players are seemingly certain to be released, there are options to buy a handful of loanees, others are out of contract next year and there are sellable assets to consider.

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Here are the 21 players whose future is far from secure:

Tom Heaton

Heaton has missed the last few games with a niggle but has now resumed training. The goalkeeper turns 38 in April and is out of contract in June, though United retained Lee Grant into his 40th year.

Aaron Wan-Bissaka

Wan-Bissaka is still sidelined with a leg problem and he has missed 17 games this season through injury already. His contract runs out next year and if United offered him a new contract one would have to check if they had re-hired Ed Woodward.

United require an upgrade at right back and