Odion Ighalo is set to leave Manchester United in January, when his extended loan spell expires.
The former Super Eagles striker has seen his stock fall at the Premier League club this season, following the arrival of free agent Edinson Cavani.
United manager, Ole Gunnar Solskjaer, will sanction the sales of Phil Jones, Sergio Romero and Marcos Rojo in January, MEN reports.
None of the three players have featured at all for United this season.
They are considered surplus to requirements at Old Trafford, having been excluded from the 25-man Premier League squad.
Rojo spent last season on loan at Estudiantes and United are keen to get his salary off the wage bill, similarly to Jones, who has been dogged by injuries of late.
Romero has slipped further down the pecking order, following the return of Dean Henderson from his loan spell at Sheffield United.
United were weighing up whether to sell Romero in January or loan out Henderson again, but it looks likely the Argentine will be offloaded before his contract expires next summer.
Rojo will also be out of contract in June, as is versatile defender Timothy Fosu-Mensah, who could also depart in the upcoming window.
Jones’s deal runs until 2023, but he is not part of Solskjaer’s first-team plans, with Burnley currently the front-runners for his signature.