The Scotsman, who took over from Sir Alex Ferguson last summer, is expected to be handed more than £100m to spend in the summer transfer market.
As well as arrivals, a number of first-team players are likely to leave Old Trafford, with captain Nemanja Vidic already having secured a switch to Inter Milan.
According to the Daily Mail, Rio Ferdinand, Patrice Evra, Anderson and Ryan Giggs are likely to follow their teammate through the door, while the futures of Nani, Alexander Buttner and Ashley Young remain uncertain.
It has been suggested that midfielder Tom Cleverley, who has been criticised for his performances throughout the season, could potentially be on the chopping block, as well as Japan international Shinji Kagawa.
United were knocked out of the Champions League at the quarter-final stage by Bayern Munich on Wednesday.
The club are also unlikely to qualify for the tournament by the end of the season as they currently reside seven points adrift of fourth place in the Premier League table.