Sky Sports News HQ understands that Manchester United are resigned to losing David De Gea, if not this summer then next.
Should he leave for Real Madrid during the current transfer window, however, it will only be in a swap deal with Sergio Ramos coming the other way.
De Gea has one year left on his current deal, with United under the assumption that, should he honour his contract, he won't be signing a new one.
That would mean United missing out on a transfer fee of around £25m, something they're prepared to write off given his contribution next season could be worth as much to them as the part he played in securing Champions League qualification last season. And with no new deal in place United won't have to pay De Gea an improved wage package.
It's a clear message to Real Madrid that if they want De Gea before the September 2 deadline it will only be on United's terms.
We understand the Old Trafford hierarchy are relaxed about the whole situation, they haven't set a deadline, and should Madrid agree to let Ramos go at the last minute in a swap deal for De Gea, that wouldn't be a problem as contingency plans are in place to bring in a replacement.
Victor Valdes staying on is definitely not an option.
Valdes is one of two expected departures this summer along with Rafael.
Jonny Evans, on the other hand, could still have a role to play. A reported target for Everton, Toffees boss Roberto Martinez has played down any talk of an imminent move to Goodison Park for Evans who is unlikely to leave Man Utd before a new centre half comes in.
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