David Moyes is set to offload three players this January to make room for more signings, with midfielders Anderson, Luis Nani and Wilfried Zaha the players being shown the door by the United manager, according to the Daily Mail.

Brazilian Anderson is set to join Italian side Fiorentina to be the first player to leave in the wake of a big clearout by the United boss at Old Trafford.

The United manager is reportedly wanting to get rid of up to a dozen of his first team squad, whether it be in this transfer window or in the summer before next season, and under-performing wingers Nani and Wilfried Zaha are set to follow Anderson out of the club this month.

Nani is due to go out on loan to Sporting Lisbon in Portugal once he has recovered from injury and Zaha is looking forward to a stint at Cardiff City under their new manager Ole Gunnar Solskjaer.

Among the players set to leave in the summer are a number of experienced United players including Rio Ferdinand, Nemanja Vidic, Shinji Kagawa, Javier Hernandez, Patrice Evra and Antonio Valencia, as well as Alex Buttner and Anders Lindegaard. Moyes will also have big decisions to make about star strikers Wayne Rooney and Robin van Persie, who have been linked with a move away. 

Anderson, 25, has been a major disappointment since being signed by Sir Alex Ferguson for £17million in 2007.

Fiorentina, who are also linked with a summer move for United captain Vidic, will not reveal how much they will pay for Anderson but it is unlikely to be more than half the fee United bought him for.

Nani has lost the support of the Old Trafford faithful and was recently booed after being substituted, signalling his time at the club is probably coming to a close.

Although the 27-year-old is capable of match-winning skill, those days are becoming rare and a return to Portugal is seen as the best course of action in order for the winger to fight for his place in this summer's World Cup.

Former Crystal Palace starlet Zaha, 21, has become more and more frustrated by his lack of game-time under Moyes and has not responded well to the style the new manager was enforced.

He is ready to move to Cardiff on loan and is waiting for the go-ahead from United’s manager.

Moyes signalled his impatience with certain United players when he confirmed in December there would be departures.

"I’ve tried to make sure I’ve given an opportunity to everybody. I think that we’re getting to a situation where there are a few who could go if we got the right offer for them," he said.

Freeing up squad places will allow Moyes to sign his own players, although the major recruitment will come in the summer, with many big names being linked with the red half of Manchester.

It is rumoured that the United manager has sized up Daniele de Rossi, Sami Khedira, Ilkay Gundogan and Cesc Fabregas as potential targets to bolster his midfield and is also interested in a left-back, with long-term target Leighton Baines and Luke Shaw heavily linked, although it is understood they will not come cheap.

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