I'll take a shot but my muppetry skills seriously lack in comparison to the big dogs in here.
First off, I think the players involved in the recent resurgence have earned the right to stay on. That includes the usual suspects, plus some surprises to me. Young, Fellaini, and .. my hand trembles as I type this, Valencia. Like many on here I would guess, a year ago those are the top 3 names on my list to let go.
I won't go through all the usual suspects to keep: Herrera, Blind, Rooney, Jones, Smalling, Shaw, Carrick, Rojo, Mata and McNair. They all deserve a spot, and I'm not debating those.
The fringes to let go:
Hernandez - Love the kid, and I'd have him back in second, but I think there's no chance for him.
Nani - I couldn't care if he the Ballon d'Or this season at Sporting, he (rightly so IMO) will probably demand guarantees of a starting spot, and I don't think he deserves it.
Rafael - The twins had so much promise, and so much ability to divide the Caf. Yet, bad luck on injuries and .. LvG failed to pick him when healthy, preferring Antonio bloody Valencia played out of position over him. Something must be out of order on a grand scale.
Jonny Evans - Daniel Taylor tweeted once that people still consider Jonny to be young player learning his trade, but Jonny Evans is now 27 years old. At times this season he played like a veteran pro, at times he was the biggest liability on the pitch whose lack of fundamentals made me blush. Time to move on, Jonny. A Steve Bruce side beckons.
Januzaj - People beat Moyes over the head for not playing him after his blinding start, but his performances did dip under Moyes, and it's reached critical mass now. If a good offer comes in, I'd listen - intently.
On the fence:
DiMaria: Can he get over his, understandably, difficult transition to Manchester with the armed robbery? I remember early matches this season, when my analysis of United was: "It was DiMaria and DeGea and 9 other blokes". Now, he just looks disinterested and frankly, crap.
Falcao - He's continued to amaze .. in his ability to contribute f'all as every game passes. Yet, coming off a major knee maybe it just takes time. Am I the only one who feels that maybe, just maybe, he might find his form again, and we'll be kicking ourselves? Only if Monaco, and Falcao, give us the deal of a century would I consider keeping him.
The keepers, somehow:
Young: What a resurgence. I actually think the lad has some leadership qualities, too.
Fellaini: He's a straight red waiting to happen, and his bandwagon will disintegrate when that happens in a crucial tie. However, I admire his mental toughness, the option he gives us, and he is the plan B for next season, in my opinion. He's earned it. I hate the style of play, but he's improving. He offers a variation. I want him as a plan B to new Plan A (more below).
RvP - Isn't it a bit funny that Rafael continues to grow in stature and imagined performances during his injury absences, and yet RvP, who has proven to be a game changer, is in perpetual decline on the Caf? I'd keep him, I love the old style Fergie approach, have an experienced striker like Sheringham, Larsson or Solksjaer on the ready to change a match, and I think RvP might still have it.
Valencia: Christ. The one-footedness. The mistakes in defense. The crossing with his head down to imaginary figures, which normally turn out to be opposition defenders. And yet, here we are. The fella puts in a proper shift, wears his heart on his sleeve, and still perseveres after being the "replacement" for Ronaldo. I hate him sometimes, but I respect the hell out of him at other times. Onwards and upwards, may we find a proper challenger to him, but he deserves it. I will now gouge my eyes out.
GK: I am really starting to fear the De Gea is actually going to be off. At some point, there has to be limit to what we're willing to pay for a 'keeper. I really like De Gea, and want him to stay, but there has to be a limit. The highest paid player at a club cannot be the GK. IF he goes, maybe have Cech and Valdes duke it out for #1. My money is on Cech.
RB: We need a challenger to Valencia. At least we didn't see Jones this year, or Smalling, at RB. Remember those dark days? I'm not convinced with Clyne at all, but I do like him, just less than others on the Caf maybe. Am I the only one who feels pillaging S'hampton is really dangerous? Lovren and Lallana look like proper mistakes for 'Pool. And Shaw, let's be honest, looked a proper disaster for us, until his recent resurgence. I have no idea who to target, but Valencia deserves the chance to defend his spot, and he deserves a proper challenger as well.
CB: Smalling, Jones, and Rojo & new CB. Moyes persisted with Rio and Nemanja, and Smalling and Jones got shunted out right. Well, we wanted to string up LvG for this earlier this year, but the lads got their chance. Smalling has proved it I think (unless Arsenal want to break the bank for him, I'd take that), Jones is still rash, but I still want to believe, same with Rojo. I can't see past Hummels. No defender in recent memory has mesmerized me like Hummels. I've been like like Al Pacino in the movie Heat when he's talking about DeNiro, when I've watched Hummels for Germany and Dortmund. "See how he does that..", "Watch what he does here..". He's just class. I haven't watched him so much this season at Dortmund, but based on my past experience, I just can't fathom how some might not rate him. He is a class above. Rio was Cadillac, and Hummels is an Audi RS4. Outstanding. I also rate Varane highly, but think Real would be mad to sell, and Laporte looks the business as well. Hummels though, if available, is a no brainer.
LB: Very happy with Shaw and Blind
CM: Another year for Carrick ("hard to believe he's not Scholes - it actually is, Scholesy was far better, but I still respect these purple patches Carrick has sometimes"), Blind (who actually looked batter at RB), and I'm "luvin' me" some Herrera. I'm also impressed (ducking under the table) with the work Rooney has done here. We need someone here though. And it's not a Roy Keane, IMO. Those days have gone. We need the next Yaya Toure. I'm all in for Pogba now. I could give 2 "you-know-whats" that he left us. He's been magnificent in the Juve matches I've seen, and looks the heir apparent to Toure (who has faded faster than a t-shirt left drying in the Spanish Sun this year). I think about Marcellus Wallace in Pulp Fiction when people say we shouldn't sign him because he left. "That's pride..."
LW and RW: I am happy with Mata. And Valencia as a backup...errm...? We should strengthen here. I don't know as much as NL Max about Depay, but he sounds promising indeed. I'd go for him. However, the crown jewel here is Bale. It has infuriated me that we never got him when he was a teenager. When he left S'ampton for Tottenham, again, we sat on our hands. His "poor spell" at Tottenham at RB, again, we sat on our hands. Now he's at Madrid. This is the one. He was meant to be at United, and we continue to mess it up. The natural heir apparent to Giggs. We should go all in. Push the chips over the table. If they want DeGea, we get Bale. No compromises. The biggest British talent outside of Scholes, Giggs and Gascoigne needs to be at Manchester United. Also, the Spaniards are mean to him.
Strikers: Well, with my list, we've still got Wazza, RvP, and Wilson, and maybe Falcao, or Hernandez, if a deal can be struck. I don't know much about Dybala, or Lacazette, but there's only two (somewhat reasonable) names that stand out here. Again, if Madrid come in For DeGea, if I'm Woodward I'm striking a hard bargain. Bale, Ronaldo or Benzema are coming the other way, maybe even more than one. Let it be done, Ed.
Full Muppet Mode:
In:
Petr Cech
Hummels
RB, not sure who.
Pogba
Depay
Bale
Benzema
Sell or let go:
TClevz, Chicharito, Nani, Falcao, Januzaj, Evans, Rafael, DiMaria, De Gea, Lindegaard, Lingard, Powell, Henriquez