Significant wage issues:
De Gea - £375k - Decent shot stopper but poor value at that wage. Won't suit the new managers tactics and we should consider any bids that came in. He only has one more year on that deal and we should not be thinking about renewing it
Varane - £340k - Top class defender when fit. Worth keeping. 4 years left on his deal.
Maguire - £160k - Poor value and a wage we should be looking to clear if at all possible. 4 years left on his deal.
Wan-Bissaka - £90k - Poor value and a wage we should be looking to clear if at all possible. 3 years left on his deal.
Matic - £120k - Was good value a coule of years ago but has fallen as his influence and consistency in the team has dropped. We should be looking to clear this from the wage bill. 1 year left on his contract.
Fred - £120k - Only 1 year left on his deal. Will be one of the first jobs for Ten Hag to decide if he wants to offer a new contract or whether to cash in this summer.
Pogba - £290k - Wage to be freed up this summer.
Mata - £160k - Wage to be freed up this summer.
Lingard - £75k - Wage to be freed up this summer.
Van de Beek - £120k - Poor value thus far. Hopefully the arrival of Ten Hag can kickstart his United career. 4 years left on his deal.
Greenwood - £75k - Wage to be freed up this summer.
Sancho - £350k - Expensive, but a quality young player who will hopefully flourish under Ten Hag.
Rashford - £200k - Appalling value on recent form. Needs a transformation next season or we should be looking to cash in in January. 2 years left on his deal.
Martial - £250k - Even worse value. Impossible to shift unless we release him on a free and heavily subsidise his wages at the new club. 3 years left on his deal.
Ronaldo - £480k - Expensive, but expected for a player of his profile. 1 year left which he will likely see out unless he demands to leave for CL football in the summer.
Cavani - £250k - Wage to be freed up this summer.
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A solid chunk of the major issues are going to sort themselves out this summer and a few more next. The only real long term problem in terms of a DisneyLand wage that I don't see us being able to shift is Martial.