Martinez, 27, has scored six goals and registered four assists in 15 appearances for Inter this season, while he has 135 goals and 47 assists in 297 games in total for the Italian giants.
The Argentine only signed a new contract at San Siro in August, with his current terms running until June 2029, but according to Fichajes, he could be on the move to England during next summer's transfer window.
The report claims that Man United view Martinez as their leading forward target ahead of Sporting Lisbon's Viktor Gyokeres, who is being heavily linked with a switch to Old Trafford.
The Red Devils have allegedly put a plan in place to bring in the Inter striker, with the English outfit willing to offer €60m (£50m) plus Joshua Zirkzee in order to secure his signature next year.
Man United 'willing to offer £50m plus Zirkzee for Martinez'
Inter are believed to be open to the deal, with Zirkzee highly-rated in Serie A due to his form at Bologna, with Juventus also believed to be keen to sign the Netherlands international.
Zirkzee scored 14 times in 58 appearances for Bologna, including 11 Serie A goals last season, but he has found it difficult to make his mark for Man United during the 2024-25 campaign.
The 23-year-old netted on his Red Devils debut against Fulham on the opening matchday of the current Premier League season, but he has not scored since, going 16 games without a goal.
Zirkzee is said to be open to returning to Italian football, and Man United are believed to be confident of closing a deal with Inter next year, with Martinez potentially becoming the club's new centre-forward.
Would Martinez be a good signing for Man United?
Martinez is undoubtedly one of the best centre-forwards in world football, boasting an impressive record of 108 goals in 217 Serie A matches for Inter, helping the Milan giants to win two Serie A titles and two Coppa Italia trophies.
The forward also has a strong record of 32 goals in 70 caps for his country and lifted the World Cup in 2022, so he would certainly bring a winning mentality to Man United.
If a deal could be done for £50m plus Zirkzee, then Man United would simply have to go for it, as Martinez could be the difference for them when it comes to becoming a title-challenging team once again.
The arrival of a new forward would push Rasmus Hojlund down the pecking order, but the Denmark international needs to learn off an experienced striker, and the move could therefore be beneficial for his own career.