PSV Eindhoven need to sell Cody Gakpo and Ibrahim Sangare before next summer to address the club’s deteriorating financial situation, according to reports in the Dutch media.

Both players were the subject of interest from Manchester United before the transfer window closed last month with Gakpo, in particular, still believed to be a top target for the Red Devils.

The Netherlands international is reportedly available for around €45m (£39.5m), but there could also be interest from other Premier League clubs, with Arsenal, Liverpool and Manchester City having also been linked with the forward in the past.

After signing a new contract in August, Sangare is now thought to be worth approximately €50m (£43.8m), having originally had a €35m (£30.7m) release clause included in his original deal.

Chelsea tried to snap up the Ivorian international on deadline day, only for their offer to be turned down. The Blues could revive their interest in January or at the end of the season, along with United.