Casemiro has been out for two months with a hamstring injury, while Varane has only recently regained his spot in the team after a lengthy absence.

Ten Hag is willing to cut the size of his team in January, with no European football in the new year and only the Premier League and the FA Cup to play for, and has already sanctioned Donny van de Beek’s loan move to Eintracht Frankfurt.

Jadon Sancho, who has been out from the squad since September, is also expected to depart, but Casemiro and Varane are still regarded as key players.

According to ESPN, the scenario might alter if the pair actively seek to depart, although in that case, Ten Hag would request that the club hire replacements, which would be complicated by the necessity to comply with Financial Fair Play standards.

Sporting director John Murtough told supporters at the December fans’ forum that United would have to be “really disciplined” when it came to signing new players.

“We are not expecting it [the January transfer window] to be particularly busy,” Murtough told the BBC.

“There will always be the possibility of deals around the squad’s edges, especially in terms of finding opportunities for players who aren’t getting as much football as they would like.”

“We’ve seen this season that Financial Fair Play rules have real teeth, so we have to be very careful to stay compliant, which we will.” That involves being extremely frugal with future spending, with a careful balance of incomings and outgoings.”

In January, United remain open to low-cost transactions, with intermediaries suggesting that Borussia Dortmund’s Donyell Malen and Sancho might move in opposite directions.

Malen is willing to leave the Bundesliga club due to a lack of playing time, while Sancho is open for transfer following his public spat with Ten Hag.

According to ESPN, Dortmund values Malen, 24, at roughly £25 million ($31.6 million), and a swap deal involving Sancho might become an option, albeit direct conversations have yet to take place.