Jose Mourinho is reportedly set to part ways with as many as 23 players to help ease AS Roma's financial issues.
According to the Daily Mirror, the Portuguese manager is set for a difficult start to life in Rome, having to potentially let go of 23 players as the long-term financial impact of COVID-19 continues at the club.
Scroll through the gallery above to see nine first-team Roma stars who have reportedly been transfer-listed
One of Mourinho's biggest targets in this transfer window was understood to be Arsenal midfielder Granit Xhaka, but the move has reportedly broken down as the Serie A side could not meet the Gunners' valuation of the player.
Roma's lack of funds is said to have frustrated the veteran manager, and he has now seemingly identified a plethora of players who can leave if the right offers come in.
Only nine of those are reportedly considered part of the first-team squad, though, with the rest being fringe players who will not be expecting much game time any time soon.
Among the listed senior members are five former Premier League players, including former Tottenham Hotspur defender Federico Fazio and ex-Newcastle United fullback Davide Santon.
This is not the first time the duo find themselves on the Giallorossi's transfer list, however. Previous manager Paulo Fonseca looked to sell them in January, but Santon rejected a move to Fenerbahce and Fazio refused to join Parma, according to Football Italia.
Former Roma captain Alessandro Florenzi is another potential outgoing, with the Serie A outfit reportedly aiming to get a fee of £35 million (R696 million) for the Italian who spent last season on loan at Paris Saint-Germain – scroll through the gallery above to see all nine senior Roma stars who could soon reportedly be sold.