Bayern Munich are focused on the exits of Matthijs de Ligt, Noussair Mazraoui, Bryan Zaragoza and Kingsley Coman as the club look to raise funds for new signings.
The German giants are pushing ahead with plans to sign Rennes winger Desire Doue and Bayer Leverkusen centre-back Jonathan Tah, but require sales before financing the transfers of the duo.
Bayern remain in negotiations with Manchester United over the sales of Matthijs de Ligt and Noussair Mazraoui, who are each available after struggling for status last season.
The former is valued at €50m plus add-ons and is viewed as the most important sale for the Bavarians.
Manchester United are hoping to reach an agreement on a double deal for the defensive duo, while Bayern are also working on the exits of Bryan Zaragoza and Kingsley Coman.
Zaragoza will be allowed to leave on loan in search of regular first-team football with Valencia leading the race, while Bayern are open to permanent offers for Coman.
The arrival of Michael Olise has increased competition for places in Vincent Kompany’s side and Coman will be allowed to leave if a suitable offer arrives.
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