Diego Carlos is one of the players Aston Villa They are expected to listen to offers as the club tries to prepare for the Champions League while continuing to comply with profit and sustainability rules.
But academy product Jacob Ramsey has no desire to leave Villa Park this summer and will only leave if the club cannot make alternative sales.
Like most other clubs in the Premier LeagueVilla will need to offset new signings with sales during the summer transfer window, despite making a windfall of around £50m for Champions League qualification.
Villa are not believed to face a large bonus bill for Champions League qualification, with most players receiving bonuses for playing in any European competition that was already triggered last season following Europa Conference League qualification.
This was a shrewd decision by Villa, as clubs could face huge increases in their wage bill when they qualify for the Champions League.
Centre-back Carlos has already attracted some attention and the fact that he still has two years left on his contract estimated to be worth around £100,000 a week means Villa could sell him.
The 31-year-old joined Villa for around £26m two years ago, which would make his book value to the club £13m and Italian sources claim AC Milan have already shown an interest in him.
While the sale of Carlos would not, in itself, provide Villa with a huge boost in PSR, it would free up valuable space in the wage bill and give them a little more breathing room.
Ramsey attracting interest from big clubs
Selling Ramsey would provide Villa with a huge PSR boost as any fee charged for him would count as 100 per cent profit. But the 22-year-old has no desire to leave his boyhood club and is excited by the prospect of returning from injury to play in next season’s Champions League.
Tottenham Hotspur, Newcastle United and Liverpool are all admirers of Ramsey, but Villa’s valuation of the player is likely to be too high for all three clubs this summer. Ramsey is only expected to leave the club if Villa find themselves in a position where they need to raise money and are unable to sell other players.
Villa are looking to sign a midfielder and are among the clubs to have expressed an interest in forward and wing-back Conor Gallagher, who could also provide cover in the center of defence. Atletico Madrid defender Mario Hermoso is linked.
Clement Lenglet and Nicolo Zaniolo, who spent the season on loan at Villa, are expected to return to their parent clubs Barcelona and Galatasaray.