Eric Bailly and Alex Telles are regarded as the "must-sells" by Manchester United this summer.
Bailly, 29, and Telles, 30, are both out of contract next year and would not have their one-year extensions triggered.
Left-back Telles spent last season on loan at Sevilla, where he won the Europa League. The Brazil international has not played for United under Erik ten Hag, who made left-back Tyrell Malacia his first signing last summer.
Bailly has not played for United since December 2021 and he was loaned to Marseille last season. The Ligue 1 club had an obligation to sign the defender if he played a certain number of games but the injury-prone Bailly only played 23 times.
United have released fellow centre halves Phil Jones and Axel Tuanzebe while Ten Hag has four senior central defenders to choose from and Luke Shaw started at centre-back 11 times last season.
More high-profile outgoings depend on whether United receive acceptable offers and if a superior replacement is attainable. Nottingham Forest want to sign Dean Henderson while Harry Maguire, Fred, Donny van de Beek and Anthony Martial face uncertain futures.
Brandon Williams is another surplus full-back available for transfer after he managed one substitute appearance last season. The 22-year-old has not started for United since May 2021 and he had a mixed season on loan at Norwich City in 2021-22.
There is also uncertainty over the futures of academy graduates Hannibal Mejbri and Anthony Elanga. United have halved their asking price for Elanga, 21, to £10million after he started in only four of their last 57 matches. Elanga's deal expires in 2026.
Mejbri, 20, enjoyed a season-long loan with Championship side Birmingham City and is generating interest from Borussia Dortmund. Mejbri's contract expires next year as he refused to agree to a renewal as part of his switch to Birmingham.
Other fringe youngsters face uncertain futures. Ethan Laird and Teden Mengi are out of contract next year.
Source: Manchester Evening News