Sir Jim Ratcliffe is attentive to the change of Manchester United players

Manchester United are staring at yet another squad overhaul come the end of the season after a pitiful campaign so far. While many would have hoped for the likes of Anthony Martial to depart in the January transfer window, such an exit seems unlikely as we head into the final stages of the month. Martial may be one of those offered a stay of execution but he is on borrowed time with Sir Jim Ratcliffe ready to take the reins in the summer.

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INEOS' founder will have lofty ambitions for the club but will also need finances to fund those projects. With this in mind, media has asked our United writers to discuss who should be released or sold this month. Tom Heaton has deserved better from his second stint at United, so should be allowed to go when his contract is up. There would be a market for Aaron Wan-Bissaka and United need to obtain a fee from at least one centre half with Raphael Varane likely to be released. Victor Lindelof is out of contract next year and could fetch a reasonable fee.

If United receive silly money for Casemiro then they have to accept it. Scott McTominay is one of the most sellable assets in the squad who would represent a big profit if a £40m offer is forthcoming. There is little point in retaining Facundo Pellistri for a fifth year. United have to get Donny van de Beek, Jadon Sancho and Mason Greenwood off the books for good. Anthony Martial has to go six years after he should have gone.

There are a lot of players who could be sold this summer but in reality, there will likely be far fewer than you'd think. Jadon Sancho, Mason Greenwood and Donny van de Beek should all be sold no matter what happens, and the other departures depend on incomings. It would be wise to cash-in on Diogo Dalot in pursuit of a better right back, while Raphael Varane should be released due to his injury concerns. Harry Maguire would be an additional option to consider but it would depend on having a better-suited replacement lined up.

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A new opportunity

After the recent round of renewals at Old Trafford, only four players currently at the club are out of contract at the end of this season. Tom Heaton and Jonny Evans are good pros but are they the future of United? No so perhaps a coaching role within the academy could be offered to them. As mentioned, Martial has well and truly outstayed his welcome so his exit is guaranteed while Sofyan Amrabat has shown little signs of being the player many hoped he would be this season. There is still time to change our minds but at the moment I wouldn't be offering him a permanent deal.