The 23-year-old has emerged as Man United's leading forward target this summer, with the club determined to bring in competition for Rasmus Hojlund during the 2024-25 campaign.
Zirkzee has allegedly already come to an agreement with Man United over personal terms, but the structure of the deal between the two clubs needs to be finalised.
The forward has a €40m (£33.9m) release fee in his contract, and it remains to be seen whether the Red Devils will activate the buy-out clause, or attempt to negotiate a lower deal.
Here, Sports Mole discusses what Zirkzee will bring to the 20-time English champions.
A different threat to Hojlund
Hojlund faced criticism for his performances during his first season at Old Trafford, but a productive campaign saw the Denmark international score 16 goals and register two assists in 43 appearances.
The 21-year-old needs support, though, and Zirkzee will offer a completely different threat in the final third.
Standing at 6ft 4in, Zirkzee will bring a physical presence to the side, and his ability to hold up the ball and bring others into play could make him a crucial signing for Man United.
There will not be too many occasions when Man United play with a front two next season, but Hojlund, who is much better when he runs behind the opposition's defence, is capable of operating in a wider area, and he could thrive with Zirkzee acting as the target man at Old Trafford.
An impressive scoring record
Across all competitions, including his time in Bayern Munich's second team, Zirkzee has scored 42 times in 158 appearances, including four goals for Bayern's first team during his time at Allianz Arena.
Zirkzee ultimately had to leave Bayern to kickstart his career, but he managed 18 goals while on loan at Anderlecht during the 2021-22 campaign, while he struck 12 times in 37 appearances for Bologna last term, with 11 of those goals coming in Italy's top flight.
It is difficult to imagine the forward, who made his Netherlands debut against Turkey on Saturday night, scoring 25 goals next season, but he will be expected to be pushing for around 15, while his ability to set up chances for teammates could make him invaluable for Erik ten Hag's side.
Underrated technical ability
Zirkzee's Bologna teammate Lewis Ferguson said last year that the Dutchman's technical ability should not be overlooked despite his impressive frame.
"Technically, he's really, really good," Ferguson told The Athletic. "He's strong, fast, powerful. He's got everything you'd want in an attacker."
Boasting strong ability on the ground and in the air, Zirkzee has the potential to be a huge success in the Premier League considering his unique skillset for a player of his size.
"Physical dominance, clinical finishing, intelligent movement, technical proficiency, and versatility in attack," are how Zirkzee's skills are described by The Scouting App.
The striker market is an incredibly difficult one, especially this summer, and signing a player of Zirkzee's ilk for what is a small fee is a very positive sign for Man United under their new structure.