Pogba
Martial
De Gea
My thinking is, regardless of Pogba's recent form, there has been a circus around him for years now, and his recent form doesn't negate the fact he's been awful a lot of the times and that he apparently wants to go, just sell up this summer.
Martial just blows too hot and cold for me, great player on his day, but, i'd prefer to keep Rashford and Greenwood, and then have a proper striker like say Haaland instead of Martial.
De Gea, still our best goalkeeper by a mile, but not as good as he used to be, and I think Henderson will eventually become the No.1, i'd chuck him in whilst we could still potentially get something for De Gea
Bearing in mind this is if we have to sell to raise funds, as per the OP, ideally id rather not sell Martial or De Gea