A 1-0 defeat to Bayern Munich on Tuesday night ensured United finished bottom of their group, failing to qualify for the Europa League in the process.
ESPN report a number of departures could be on the cards with only the Premier League and FA Cup left to play for next year.
Jadon Sancho is expected to leave next month having been exiled from the first-team squad back in August after his public falling out with the manager.
Ten Hag has left the door open for Sancho to return to the fold if he apologises for his outburst where he challenged his manager's decision to drop him from the squad. But an exit now looks like the most likely scenario with Juventus and a return to Borussia Dortmund two possible destinations.
Donny van de Beek also looks to be approaching the end of his time at the club. The Dutchman has made just one appearance off the bench this season with Eintracht Frankfurt the frontrunners to sign the midfielder with La Liga leaders Girona also interested in his services.
United are also open to offers for Anthony Martial, who will enter the final six months of his contract at the turn of the year.
The Frenchman has started seven games this season, scoring twice, but there is no desire to trigger a 12-month extension clause in his current deal. January represents the last chance for United to collect a transfer free for their second-longest serving player.
Raphael Varane and Casemiro could also leave with United expecting interest in the pair. Reports have suggested World Cup winner Varane has fallen out with ten Hag with the defender starting just his first match in 11 games against Bayern this week.
Casemiro, currently working his way back from injury and having struggled for form this season, is reportedly contemplating his future at Old Trafford.
Sergio Reguilon meanwhile joined the club on loan from Tottenham in September with talks set to take place with Spurs over a break clause in that deal that would allow him to return to north London in January.
The Spaniard has started seven matches this season and United may seek to retain his services with Luke Shaw picking up a fresh injury this week with Tyrell Malacia not expected to return until the new year.
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