The Red Devils have just begun a new era under Ruben Amorim, who took charge of his first training session> on Monday ahead of the trip to Ipswich Town at the weekend.
For the first six weeks of his reign, the Portuguese will need to work with the players currently at his disposal as he bids to get United back into contention for Champions League qualification.
However, it is natural to expect that the 39-year-old will want to stamp his authority on the squad as soon as possible, targeting players more suited to his preferred 3-4-2-1 or 3-4-3 formations.
For that to be achieved, United will have to facilitate outgoings, particularly given no Champions League football on their schedule during 2024-25 and their excessive outlay in the summer.
One of the players signed during the previous transfer window was Zirkzee, the Netherlands international contributing just one goal from his seven starts and 10 substitute outings in all competitions.
United planning ambitious move for Osimhen?
With no goal since the opening game of the season, the 23-year-old will realistically start Amorim's tenure on the substitutes' bench, while it has been suggested that United are already looking at ways to sell the £36.5m addition.
According to Il Mattino, United are prepared to include Zirkzee in any proposal for Napoli forward Victor Osimhen.
The Nigeria international is currently on a season-long loan stint at Galatasaray having failed to secure a transfer to Chelsea or the Saudi Pro League earlier this year.
There is little prospect of Osimhen being reintegrated back into Antonio Conte's squad in 2025, essentially leaving the 25-year-old's representatives and Napoli to be open to offers throughout this campaign.
Clubs outside of Serie A can reportedly purchase Osimhen for £63m next summer, United seemingly hopeful that proposing £25m plus Zirkzee will be enough to get a deal over the line.
For that valuation of Zirkzee to remain realistic, though, his form will need to improve in the short term, regardless of previously impressing in Serie A with Bologna.
How may Chelsea respond?
Osimhen has already indicated that he is committed to remaining at Galatasaray for the entirety of this season, despite there being a mid-season break clause in his contract with the Turkish giants.
Chelsea already have Nicolas Jackson and Christopher Nkunku as their attacking options, albeit with the latter being linked with a January exit>.
Unless Nkunku is sold, there is little to no prospect of Chelsea paying big money for Osimhen in January, but the situation may change in the summer.
Given the amount of players on their books and previous history of negotiating deals with their Napoli counterparts, it is not beyond the realms of possibility that Chelsea could put forward their own player-plus-cash offer for Osimhen.