The 19-year-old has scored 13 goals and registered eight assists in 40 appearances for Salzburg's first team, including 11 goals and seven assists in 37 outings during the 2021-22 campaign.
Sesko has already scored twice and registered one assist in two appearances this term, meanwhile, starring in his side's Bundesliga opener against Austria Vienna on Friday.
Real Madrid, Liverpool, Tottenham Hotspur and Newcastle United are among the clubs to be credited with an interest in the teenager, who also netted 22 times in 44 appearances for FC Liefering.
However, according to Italian journalist Fabrizio Romano, Man United are also in the picture for the youngster, with the Red Devils closely monitoring his form.
Romano claims that the 20-time English champions view Sesko as a 'really talented' youngster, but they are not currently in advanced discussions over a deal for him despite some recent reports.
Sesko, who has also scored twice in 13 appearances for Slovakia, has a contract at Salzburg until June 2026, but the club are unlikely to be able to keep hold of him on a long-term basis.
Man United are expected to sign at least one more attacker before the end of the transfer window, with Ajax's Antony said to be a leading target, but the Dutch champions have recently insisted that they will not be selling any more key players in the current market.
The Red Devils will also be in the market for a new centre-forward if Cristiano Ronaldo departs, with the Portugal international still seemingly determined to force a summer exit.
Man United boss Erik ten Hag recently urged the club's board to make another attacking signing this summer to boost the squad for the 2022-23 campaign.
"We signed [Christian] Eriksen for the midfield department, so we are really happy with that," Ten Hag told reporters. "And yes, I am really happy also with our performances of our midfield department and offensive department at this moment.
"But I also know about this season - we talk about it in Bangkok and Melbourne - it's a lot of games, the World Cup, so we need more options where you have a good team, and it's not only about the team, you need a good squad to get the right results at the end of the season.
"So we have to strengthen the squad even more and we are looking around but we also need the right players. There is a reason in a number of games you need more options in offence, clear. I think it's vital if you want to get success, the season is really long but we still also have time to fill that in.
"Back in Manchester Eriksen, [Lisandro] Martinez will join in, we have more options, I think they can quite quickly integrate into the team."
Marcus Rashford, Jadon Sancho and Anthony Martial were all in strong form for Man United during their pre-season tour of Thailand and Australia, with the latter scoring three times in four appearances while operating at centre-forward.
However, Mason Greenwood remains suspended by the Red Devils, while Ronaldo's future is unclear, leaving Ten Hag short of options ahead of the 2022-23 campaign.