That's my list, but they are all with a price:
For sale:
Maguire - 25m (England international first choice CB, I think he will be solid starter for any PL clubs not playing high def line, problem is his wage though)
McTominay - 25m (starter for most mid table PL clubs, and on low wage too)
VDB - 15m (time is done for him here, we should just take the loss and let him move on)
Williams - 10m (full season experience with a PL club, young and on low wage, shouldn't be any problem selling him)
Bailly - 5m (backup player at Ligue 1, I think he is done, let him move on for any fee minimal fee)
Tuanzebe - 3m (championship level player, time to move on, any minimal fee would be ok)
Henderson - 20m (starter for some PL club, problem is his wage though)
Telles - 8m (still a decent squad rotation/backup option for any mid-table club in top 3 league)
Jones - release for free
Income from players sales - 110m
Weghorst - don't renew the loan
Sabitzer - don't renew the loan
For loan:
Elanga - loan (with Diallo back we should let him try elsewhere for a season, I think he is not a bad player and deserve a full season experience elsewhere)
Pellistri - loan (its his turn for a season long loan, may keep him in future if he impress)
Iqbal - loan (impress during the pre-seasons but we are not giving him any chances anyway, why not do a loan instead?)
Shoretire - loan (if there is any taker from the lower divison, why not?)
Unrealistic list (maybe we should keep for another season):
Sancho - no clubs would take him on such high wage (350k). Best we hope for is a loan deal, but I can't see ETH letting him go so soon, as he is still young and talented, and has some occasional good moment.
Martial - again no clubs would take him on such high wage (250k) and with his injuries history. We might still do a loan, but I'd rather keep him at the club as 3rd choice striker, as he still strike a good partnership with Rashford, only if he stays fit.