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.