The Athletic says defender John Stones and veteran midfielder Ilkay Gundogan headline the list of those up for sale.
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Mateo Kovacic is also being touted to clubs across Europe.
Meanwhile, prospects Nico O’Reilly, Claudio Echeverri and Oscar Bobb can also leave for the right price.
The latter three could leave for loan, however, rather than be sold in the coming weeks.