Odion Ighalo will leave Manchester United in January when his extended loan period expires.
The former Super Eagles forward has seen his shares at the Premier League club fall 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 appeared at all for United this season.
They are considered to be exceeding the requirements at Old Trafford as they have been excluded from the 25-man Premier League squad.
Rojo spent last season on loan at Estudiantes and United are eager to get his pay off the salary bill, similar to Jones, who has suffered injuries of late.
Romero has slipped further down the pecking order, following Dean Henderson’s return from his loan stint at Sheffield United.
United were weighing whether to sell Romero in January or re-lend Henderson, but it seems likely that the Argentine will be fired before his contract expires next summer.
Rojo will also be out of contract in June, as will versatile defender Timothy Fosu-Mensah, who could also leave in the next window.
Jones’ contract runs through 2023, but is not part of Solskjaer’s first-team plans, with Burnley currently the favorite for his signing.