Manchester United reportedly want to recoup as much money as possible for Romelu Lukaku at the end of the campaign.
The Red Devils are said to be keen to freshen up their attack ahead of next season and Lukaku, who has been a fringe player under Ole Gunnar Solskjaer, will be the fall guy.
According to The Mirror, United have already held talks with Serie A pair Juventus and Inter Milan over potential deals for Paulo Dybala and Mauro Icardi.
In order to free up funds for one of those players, both valued at around £100m, the Premier League side must first find Lukaku a new club.
The Belgium international has only been at Old Trafford for three seasons but it is claimed that he is not against the idea of a fresh start elsewhere.
Solskjaer has preferred the pace of Marcus Rashford through the middle during his two months at Old Trafford, restricting £75m striker Lukaku to just three starts, two of those coming in the FA Cup.
The report indicates that the former Everton and Chelsea striker is aware that United are trying to sell him and he prefers a switch to Juventus if given the choice.