Manchester United are reportedly prepared to make a £40m loss on Harry Maguire during the summer transfer window.
Since the arrival of Erik ten Hag last year, United have largely been a team transformed in both defence and attack.
That has been the result of the Dutchman being prepared to make some ruthless decisions, most notably omitting Cristiano Ronaldo out of many of his starting lineups before his exit in December.
Furthermore, Ten Hag has often left Maguire out of the first XI in the Premier League, despite the centre-back's status as club captain.
Although Maguire enjoyed a strong World Cup with England, that has had little impact on his head coach, who has preferred Raphael Varane and Lisandro Martinez.
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On a more positive note for the 29-year-old, he made just his fifth Premier League start of 2022-23 at the weekend, helping United keep a clean sheet during a 2-0 triumph at Leeds United.
Nevertheless, it was perceived that his selection was to help Ten Hag manage the game time of other players ahead of an intense run of fixtures and high-profile games.
According to the Daily Mail, an exit for Maguire during the summer transfer window looks to be the most likely outcome.
The report claims that both parties accept that a parting of the ways could be mutually beneficial, particularly for Maguire who is likely to feel the need for a fresh start.
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From United's perspective, though, they are said to be prepared to make a considerable loss on a player who cost £80m in 2019.
With Maguire's contract running until 2025 and United possessing the option of a further 12 months, the Red Devils will seemingly look to recoup £40m.
That may prove easier said than done with Maguire turning 30 years of age next month, effectively taking away the possibility of a significant re-sale price for any club that completes a purchase.
Aston Villa, West Ham United and Inter Milan were all linked with loan bids for Maguire during the January window before it became apparent that Ten Hag had no intention of allowing his player to move elsewhere mid-season.
