Harry Maguire, Jadon Sancho and the 12 players Man Utd must sell this summer to pay for a new striker

Sancho has fallen way short of what was expected from him after his £73m move from Borussia Dortmund. In two seasons and 79 appearances, he has contributed just 12 goals and six assists. It is a remarkable drop off from his time in Germany, when he scored 50 goals and provided 64 assists in 137 matches.

His second season at Old Trafford was no easier than his first, and despite making a good start by scoring against Liverpool, his confidence faded and Ten Hag removed him from the squad for over two months to work on his fitness and confidence.

There were some flashes of the Sancho who Dortmund fans knew and loved, but tangible, important contributions were few and far between. United know they will make a loss on Sancho if they do sell him, and if an offer in the region of £50m arrives they will surely bite.

Maguire played in fewer than half of United's league games last season, making only eight starts. And when he did play, he oftenstruggled badly.His stock has fallen so much that he has fallen to fifth-choice centre-back,even dropping behind left-back Luke Shawin the pecking order.

He is ill-equipped for the type of football Ten Hag wants United to play, but his career at the top level is by no means over. He remains first-choice for England despite everything that has happened this season, and he would have plenty of takers from mid-level clubs in the Premier League.

United will have to swallow their pride and admit they made a mistake making Maguire the most expensive defender in the world in 2019. But if they can make back even half of that fee then they should take it, especially as he has two years left on his contract.

McTominay saw his playing time severely squeezed by the arrivals of Christian Eriksen and Casemiro, starting only 10 league games in 2022-23. And just when he was starting to get back in contention for a starting berth in April, he got injured. The arrival of Mount, even if not a like-for-like replacement, has seen him drop yet further down the pecking order.

But the Scotland midfielder has been in sensational form for his country, scoring five goals in his last four international appearances. He is still a player in demand and, at 26, has a fine career ahead of him.

Even though it would hurt to let one of their own go, a fee of between £30m and £40m would likely be enough to persuade United to part with McTominay.

Since returning from a disappointing loan spell at Sevilla, Martial has proved two things most United fans already knew. Firstly, that he remains a quality player on his day, scoring six Premier League goals from only 11 starts. But secondly, that he is incapable of staying fit for long periods.

The Frenchman, who United paid £50m for in 2015, suffered five injuries last season, missing a total of 27 matches and never once completing 90 minutes. His frail fitness means that he is not much use as a back-up striker, and he missed the FA Cup final after suffering a hamstring injury in the final league game of the season.

Although it has been reported the club are looking for £25m for Martial, his long-running injury problems and the fact he only has one year left on his contract means his sell-on value is fading fast. An offer of £15m should be enough to convince the club to sell.

Henderson was told he was going to be United's No.1 at the start of the 2021-22 season after ending the previous campaign as Ole Gunnar Solskjaer's first choice. But he contracted Covid-19 at the worst possible time, and De Gea regained his place in the team.

His relationship with United has not been the same since, and last year he seemed to burn his bridges with the club by describing their treatment of him as "criminal". He was an initial success on loan at Nottingham Forest, saving two penalties in his first month of the campaign, although his progress at the City Ground was derailed when he tore his thigh in January and the club signed Keylor Navas on loan.

Forest are still interested in signing him permanently, and according to reports could be willing to pay up to £30m for him. That would be a dream scenario for United, but they would likely accept a fee as low as £20m.

Fred made fewer Premier League starts last season (12) than in any of his five campaigns at United, but made more total appearances (35) than ever before, underlining his status as an important squad player but not a regular starter.

Ten Hag did trust in him for the biggest matches, and he scored the equaliser against Barcelona, but his performances against Man City and Liverpool showed his limitations against the toughest opponents.

He still has value and United would be listening to offers in the region of £20m for him, especially as his value is dropping as he enters the final year of his contract.

Van de Beek's spell at Old Trafford has been a disaster for him and the club. The midfielder cost £40m but has made only six Premier League starts across three years, with neither Solskjaer, Ralf Rangnick or Ten Hag - under whom he enjoyed his best moments at Ajax - showing any faith in him.

The Dutchman couldn't even get in the starting line-up at Everton during his loan spell in the latter half of the 2021-22 season, making just five starts under Frank Lampard.

The midfielder suffered a serious knee injury in January, and although he has begun pre-season with United, he has little prospect of turning his career at Old Trafford around. It would be best for United to cut their losses and sell Van de Beek, and even an offer as low as £15m would be enough for them to let him go.

Elanga was tipped for great things when he burst into the first team in 2022 and scored three goals in the space of a month against Brentford, Leeds and Atletico Madrid. But he failed to kick on last season, making only seven starts in all competitions and getting few opportunities from the bench.

Alejandro Garnacho has overtaken him as the boy wonder from the academy, while Antony, Rashford and Sancho were all already ahead of him in the pecking order. Elanga is still only 21 and given the early promise he showed, is still likely to drum up interest from Premier League clubs.

The Tunisia international has grown a lot in his season on loan at Birmingham City, his first experience of senior football. He got a regular run of games, playing 38 times in midfield and getting a proper taste of English football.

While a loan move to a top-flight club could be on the cards, Hannibal's successful spell in the Championship has raised the 20-year-old's profile, and United's resolve could be tested with an offer of £12m.

The Brazilian struggled to adapt to English football and never came close to challenging Shaw as first-choice left-back in his two seasons with United. He has recovered his confidence on loan at Sevilla, recovering from a knee injury to play a big role in the team's strong finish to the season and seventh Europa League title.

But he has not done enough to suggest he could be a better option than Shaw or Tyrell Malacia for United, and the 30-year-old also has the disadvantage of having just one year left on his contract with the Red Devils. United need to prioritise selling him to ensure he does not leave for free, and offers around £10m, or slightly less, would be good business for them.

There was a lot of hope that Williams would turn into United's first-choice left-back of the future when he first got into the team in 2019, but he has not realised his potential. He had an ultimately disappointing loan spell at Norwich City in 2021-22 and hasn't played a minute of football since returning last summer. His bizarre social media activity has not done him any favours, either.

His contract expires next year, so United are running out of time to make any money from him. It is clear Williams has no long-term future at the club, so any offer they get for him will be worth taking.

Bailly's long spell at United has been characterised by injuries andhowlers in the few games he has played. He finally left the club to join Marseille on loan last summer, a year after renewing his contract with United.

But his injuries have followed him to Ligue 1, as has his propensity for getting himself in trouble - he was suspended for seven matches forkung-fu kicking an opponent in a cup match.There is no place for a player of Bailly'stemperamentand limited ability in Ten Hag's side, and the club should accept any fee they can get for him.