The Sun says Ratcliffe wants to raise at least £100m from sales over the close-season.
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Manuel Ugarte, Joshua Zirkzee, Andre Onana, Rasmus Hojlund and Marcus Rashford are all in Ratcliffe's sights.
Casemiro, Jadon Sancho and Tyrell Malacia will be leaving as their contracts run down this term.
United expect to raise £60-70m from the sales of Hojlund and Rashford to their loan clubs Napoli and Barcelona respectively.
United also want at least £20m from Trabzonspor for Andre Onana.
If all three sales are achieved, then United will have their Profit & Sustainability situation cleared.