Manchester United's football director John Murtough was reportedly in Saudi Arabia engaging in transfer discussions earlier this month, as the club aims to sell four players in January.
The Red Devils spent in excess of £200m on player acquisitions last summer and are looking to boost their financial resources for the upcoming winter transfer window.
Among those who were brought to Old Trafford in the summer were Rasmus Hojlund, Andre Onana and England international Mason Mount.
According to the Daily Mail, Murtough flew to Saudi Arabia earlier this month to discuss the possibility of offloading some of their underperforming players.
The report adds that Jadon Sancho, Raphael Varane, Anthony Martial and Casemiro were the players who were tabled regarding possible moves to the Saudi Pro League.
It is understood that finding a suitable buyer for Sancho has been a major priority for the United chief since the winger has been exiled following a fallout with manager Erik ten Hag back in September.
However, there may be some difficulty for the bigger Saudi clubs in bringing in such players after filling their overseas quotas with the likes of Karim Benzema, N'Golo Kante and Sadio Mane last summer.
The urgency for Manchester United to offload players is intensified by their financial circumstances, as the club is believed to be approaching the limit set by the Premier League's profit and sustainability rules.