Shaw along with Juan Mata, Ander Herrera, Chris Smalling, Phil Jones, Daley Blind and Matteo Darmian are all set to be sold to help finance the next round of Mourinho’s re-building process.
United are also set to lose Marouane Fellaini, who is a free agent and has refused to sign a new deal, while Michael Carrick is retiring and Zlatan Ibrahimovic will be released.
Among Mourinho’s targets are Real Madrid’s Gareth Bale, Tottenham pair Toby Alderweireld and Danny Rose, Chelsea winger Willian and Shakthar Donetsk midfielder Fred.
And striker Romelu Lukaku has revealed: “I know that a lot of good players will come in next summer – that’s for sure.”
Shaw bore the brunt of Mourinho’s anger following United’s uninspiring FA Cup quarter-final win over Brighton.
The United manager has criticised Shaw repeatedly in the past, most notably last April when he publicly questioned his approach in training, his commitment, his focus and his ambition.
But his latest attack after he had hauled off Shaw at half-time for not following tactical instructions, is likely to prove the last straw for player and manager.
“I was not happy with his performance,” said Mourinho. “We did not play as I had prepared the team to play.
“We worked in training on certain kinds of movements where it was really important the two full-backs to be aggressive and to be always in front, to create space for [Nemanja] Matic and Scott [McTominay] to play in front of the two central defenders. I didn’t have that with Luke or [Antonio] Valencia.
“I could have changed both of them at half-time but I didn’t change both because it would have left me with only one more substitution. But to try to improve our offensive football and to be more aggressive, I had to change one and I chose Luke because at least Antonio, defensively, was capable of some good positioning.
“In the first half every time they came into Luke’s corridor, the cross was coming and a dangerous situation was coming.”
Shaw, who has made only 55 starts since his £28million move form Southampton in 2014, was clearly in Mourinho’s thoughts when he accused some of his players of being “scared to play” and lacking the “personality” to respond following the dismal Champions League exit to Sevilla in midweek.
“Anyone can be on the pitch and touch the ball every five minutes,” he added.
“But in a period of bad results to have the confidence and personality to be on the pitch and say, ‘give me the ball because I want to play’, that is a little bit more difficult – and not all of them were able to do that.”