Ole Gunnar Solskjaer will begin a major summer overhaul by dispensing with Romelu Lukaku, the UK Telegraph reports.
Lukaku enjoyed a purple patch early March, scoring six goals in the space of a week, but he has now gone five games without finding the back of the net.
After a record-breaking start to his tenure, Solskjaer has presided over a run of five defeats in seven matches which has seen United crash out of Europe and lose ground in the race for Champions League qualification.
Lukaku, meanwhile, has fallen behind Marcus Rashford in the Norwegian’s pecking order and the manager is not convinced that the 25-year-old possesses the attributes he wants in his attack.
The Belgium striker is said to have attracted interest from Inter, Bayern Munich and Paris Saint-Germain, while he is open to leaving Old Trafford after just two seasons at the club, during which he has scored 28 Premier League goals from 64 starts.