The £60million Manchester United January transfer windfall that could fund squad rebuild

The January transfer window is just around the corner and while Manchester United would love to address squad shortfalls, it's winter sales that could prove pivotal.

The Reds are not expected to spend big next month given their summer outlay and concerns around meeting Financial Fair Play regulations. Much as the reinforcements are required, any surgery will have to wait until the summer.

United's stuttering season continued on Saturday as they slipped to a poor 2-0 defeat at West Ham United. It means Erik ten Hag's side have won just once in seven and slipped out of the Premier League top six.

RATINGS: Kambwala good and Antony poor in defeat vs West Ham

Only one United centre back is certain of staying next season

And while the Ducthman evidently needs additions to help turn the tide, he will first need to shift some players to help balance the books. United are open to offers for five players and perhaps as many as eight face uncertain futures.

Amad Diallo could perhaps benefit from a loan move as he returns to full fitness following an injury hit campaign while United inserted a break clause in the loan switch of Sergio Reguilon. Donny Van de Beek's Old Trafford nightmare is set to end with German side Frankfurt set to seal an initial loan move with an option to buy for £12.5million. That would be a vital cash influx for United who are resigned to cutting their losses on the midfielder.

United are also open to selling Raphael Varane, Casemiro, Anthony Martial and Jadon Sancho. The latter has been frozen out since an early season fall out with Ten Hag. He cost £72.9m but United, who insist they won't give the England international away, will happily take any sort of decent fee to move the winger on.

Experien