20 Manchester United players might have played their final game for the club

It could be a summer of goodbyes at Manchester United with as many as 20 senior players at risk of leaving the club.

The Ineos Group are conducting their end of season review this week, in which they will decide on the future of Erik ten Hag as well as discuss the forthcoming summer transfer window.

A large part of their discussions could also focus on contingency plans for a number of player departures, with United set to listen to offers for just about every member of their first-team squad.

United are targeting a record level of player sales in the summer, though it is of course highly unlikely that many players will leave, given just how hard it is to move some of them on, as well as the difficulties there would be in adequately replacing them.

Raphael Varane has already announced he will leave the club once his contract expires next month, while Antony Martial and Brandon Williams are also set to depart as free agents. Jonny Evans and Tom Heaton are both also out of contract this summer and have yet to be offered new terms. Omari Forson is set to depart despite being offered a new contract.

There are a host of players United will look to sell regardless of what happens elsewhere, with the club acting under the presumption they will sell both Jadon Sancho and Mason Greenwood. There is also a desire to sell Donny van de Beek as well as youngsters Hannibal Mejbri and Facundo Pellistri.

Even if Ten Hag remains in charge, United will consider any offers that come in for three of his signings in Casemiro, Christian Eriksen and Antony as they look to raise funds and reinvest in the squad. It remains to be seen what will happen with Sofyan Amrabat after he salvaged a poor loan-spell with a strong end to the season.

United could also entertain offers for Harry Maguire or Victor Lindelof as they look to overhaul in central defence, while Scott McTominay could leave, although he still retains a squad value. Bruno Fernandes and Marcus Rashford have both been linked with moves away and although a sale can't be ruled out for either of them, it seems unlikely Ineos would allow either of the stars to leave during their first summer in charge.