Roma have emerged as the most likely destination for Zirkzee, 24, who is hoping to leave Man United in January.
Following the signings of Benjamin Sesko, Bryan Mbeumo, and Matheus Cunha, the Dutchman has fallen well down Ruben Amorim’s pecking order.
According to Gazzetta dello Sport, United are willing to let him join Roma on an initial loan with an option to buy for €35 million.
Zirkzee, who has played just 82 Premier League minutes so far, is understood to be keen on playing more regularly in order to earn a place in the Netherlands’ World Cup squad.