Real Madrid are looking to offload three first team players in the summer as Carlo Ancelotti prepares for a summer of new arrivals, reports talkSPORT.
The Italian manager is looking to stamp his mark at the Bernabeu and sees the sale of Angel Di Maria, Sami Khedira and Iker Casillas as crucial to raise funds for summer transfers.
It is believed that the sales could generate as much as €100m for Los Blancos with Real Madrid asking for €40m for Khedira and Di Maria and €20m for Casillas.
Manchester United could be convinced to revitalise their interest in Khedira, who they failed to sign with a late move in the summer. Despite signing Juan Mata in January, David Moyes still needs midfield reinforcements in the summer.
Moyes is being backed by United owners for a summer spending spree to try and stop the Red Devils from tumbling out of the top four for longer than one season.
Meanwhile Arsenal are still watching Casillas and his deteriorating situation at the Bernabeu. Lukas Fabianski is thought to be leaving when his contract expires in the summer and Arsene Wenger is unlikely to make the loan move for Emiliano Viviano permanent.
That could leave Wenger with just one goalkeeper next season meaning there would be plenty of room for Casillas in the Arsenal squad.
Both Manchester United and Tottenham have both showed an interest in Di Maria in the past while Arsenal were also linked with a move last summer.
It's more signs from Real Madrid that they are preparing for a new era after the sale of Mesut Ozil last summer and the arrival of Gareth Bale.