Manchester United are accelerating plans to permanently offload several players in January ahead of making signings at left-back and striker, according to a report.

Winter windows can often come and go without Premier League sides getting their hands dirty. Mid-season moves are generally laced with a sense of desperation, though Man Utd are a desperate club right now.

The Red Devils plan to attack the market at the turn of the year, with additions wanted at left-back and striker. More on who they’re targeting later.

But according to a fresh update from Flashscore, it won’t be a case of Man Utd adding without subtracting.

Their reporter, Dean Jones, declared: ‘Manchester United are stepping up plans to offload players in January, with sales increasingly important to their recruitment strategy.’

He added: ‘United’s senior hierarchy have been assessing the current squad and identifying players who could command a worthwhile fee, particularly those who have struggled to establish themselves or are no longer considered central to the team’s plans.’

Jones concluded: ‘There is an acknowledgement that United cannot simply keep adding to the wage bill and spending heavily without making progress on outgoings.’

One specific player was cited in the piece as being ripe for sale – Lisandro Martinez.

The Argentine has been amongst United’s worst performers this season, with club legends, Paul Scholes, Nicky Butt and Gary Neville, all tearing into the defender who gives up goals on a near-weekly basis.

Furthermore, Martinez is out of contract at season’s end, meaning the January window represents United’s last chance to generate a fee.

There is a club option to extend Martinez’s contract by 12 months, though TEAMtalk understands there’s little desire from either party to activate it.

A recent report cited by CaughtOffside claimed Martinez has agreed personal terms in principle with Atletico Madrid. However, those claims are yet to be verified by more reputable reporters or outlets.

Man Utd looking at Rayan Ait-Nouri and Ivan Toney

Regarding the pursuit of a new left-back, Manchester City’s Rayan Ait-Nouri is fast emerging as a viable target.

Sky Germany recently claimed agreeing personal terms with the Algeria international will not be a problem.

That came hot on the heels of TEAMtalk revealing the 25-year-old is poised to leave City in January amid a lack of opportunities this season.

On the striker chase, CaughtOffside and Football Insider are both reporting Man Utd are taking a keen interest in Ivan Toney.

The 30-year-old plays for Saudi side Al-Ahli where he’s operating at just short of a goal per game.

Toney is understood to be open to returning to England in January, though United would prefer to explore a loan and not a permanent move.

Regarding the profile of striker United are seeking, they’re placing great importance on the player being experienced, and ideally, experienced in the Premier League. Toney previously led the line for Brentford for three seasons.