Manchester United manager Erik ten Hag is open to the club conducting business in the January transfer window.

The interminable strategic review is nearing a conclusion but the Ineos Group's 25% minority stake in United is still yet to be ratified and the mid-season window opens three weeks on Monday.

Ten Hag has already said Donny van de Beek is free to leave in the New Year, United will listen to offers for the exiled Jadon Sancho and there is uncertainty over the futures of several other players.

When Ten Hag was asked if United would be active, he replied: "I don’t think so, that a lot is going to happen in the winter. But we have to be prepared if there are opportunities there. If there are certain circumstances or surprises, we have to be ready to act."

READ MORE: Ten Hag claims he protected United culture with Sancho decision

READ MORE: How Shaw has improved United since his return

Aaron Wan-Bissaka, Victor Lindelof, Anthony Martial and Hannibal Mejbri are technically approaching the final six months of their contracts but United have the option of an additional year on each deal.

Realistically, United would have to trigger the extensions before the end of this month to prevent any of the players from reaching a pre-contract agreement with an overseas club and depriving United of a fee, should they intend to sell any of the players.

United triggered the one-year extensions in the contracts of Marcus Rashford, Diogo Dalot, Luke Shaw and Fred last December. Rashford, Dalot and Shaw all signed renewals earlier this year but Fred was sold to Fenerbahce in a £12.93million deal.

"Absolutely, it is in our mindset," Ten Hag said of the contract situations. "We are discussing things and when we have news we will bring it."

Sergio Reguilon's season-long loan from Tottenham includes a break clause that can be exercised by either club. United had it inserted as they anticipated fellow left-backs Luke Shaw and Tyrell Malacia would be back from fitness for the second half of the season. Shaw has started the last four games but Malacia has suffered a setback in his recovery from a knee injury that required a second round of surgery.

Tottenham have several injury issues and have taken one point from the last 15 in the Premier League. Left-sided options Ryan Sessegnon and Ivan Perisic are long-term absentees while left-back Ben Davies has had to slot in at centre back.

Reguilon, 26, spent last season on loan at Atletico Madrid and he has appeared nine times for United, starting in six.

Reguilon joined United on deadline day
Reguilon joined United on deadline day

"We have to make a final decision but also there is Spurs, who are involved in that as well," Ten Hag stressed.

Ten Hag suggested rookie goalkeeper Radek Vitek could head out on loan in January, despite Andre Onana's expected absence to participate for Cameroon in the Africa Cup of Nations.

Unless he is rotated with Onana this month, back-up 'keeper Altay Bayindir is poised to make his United debut in the FA Cup third round tie away to Wigan Athletic on January 8 and keep his place for up to five more games. Tom Heaton is also available to Ten Hag.

"What we need is three very good keepers for a successful season and talent in the back," Ten Hag explained, "then the best situation is one or two keepers on loan because you have to develop them all the time.

"We are pleased with the group we have now. We were aware of the situation and we have to manage that, so we have cover. We have a very strong keeper group, especially the first three. They can all play, they are all capable of playing at the highest standards needed. We are happy with the group and we are comfortable. "