The 23-year-old arrived in the summer from Bologna for a sizeable fee of £36m.
However, he has struggled to find his feet in the Premier League, scoring only one goal for the club in 16 games.
Per Il Matino in Italy, United’s new manager Ruben Amorim does not rate Zirkzee.
He may be ready to cash in on him in a player-swap deal to bring in a top forward.
United may offer Zirkzee plus cash to Napoli for their striker Victor Osimhen, who is on loan at Galatasaray.