Manchester United are considering making further cuts to club staff, sources have told ESPN.
United made 250 employees redundant over the summer as part of wide-ranging cost-cutting measures introduced following Sir Jim Ratcliffe's arrival as minority owner.
Reports have suggested another 100 staff could be at risk of losing their jobs. United insist a final decision has not been made.
However, sources have told ESPN that all options remain on the table as the club look to battle what is being described internally as a "challenging long-term financial picture."
United have reported losses of £300m over the last three years.
Other cost-cutting measures introduced under Ratcliffe include ending former manager Sir Alex Ferguson's ambassadorial role. The club have also refused to rule out raising ticket prices in an effort to increase revenues.
There has already been fierce criticism from supporters for the decision to increase match ticket prices to £66.
In January, the club wrote to fan groups to explain what they called "difficult choices."
"If we do not act now, we are in danger of failing to comply with PSR/FFP requirements," United said in the letter.
"We are currently making a significant loss each year totalling over £300m in the past three years. This is not sustainable.
"We will have to make some difficult choices. That has included a significant reduction to our workforce as well as cuts across many areas of spend across our club."
