The 'Pogmentary' is set for release on Friday and goes behind the scenes with the World Cup winner whilst also revealing the failed negotiations between the player and the Red Devils.
The Athletic obtained access to preview material of the documentary and revealed that Pogba discussed United's second offer with his late agent Mino Raiola, describing it as 'nothing' as he sat in his Rolls Royce.
A frustrated Pogba said: "How can you tell a player you absolutely want him and offer him nothing? Never seen that."
Pogba's words were in response to the then manager, Ole Gunnar Solskjaer who had promised him last summer that he was going to 'build a team around' the 29-year-old.
United made a number of genuine attempts to keep Pogba at the club as his contract began to wind down but as the midfielder entered the final 12 months of his deal, the club were resigned to the idea that the Frenchman was angling for a move away.
A section of the documentary shows Pogba driving in Miami whilst on the phone to Raiola.
The agent said: "Paul, you are in a situation which is very particular. You have no idea. You have no idea."
Pogba then asks: "Did Manchester (United) make a second offer?" To which Raiola replies: "Yes. They absolutely want you to stay. For me, the offer doesn't reflect that. I told them, "If you want him to stay, don't make that offer".
"I will make them understand that if they really want you to stay and they want to build a project around you, this time they have to act differently and put the money on the table."
"They're bluffing," Pogba replies. "How can you tell a player you absolutely want him and offer him nothing? Never seen that."
At the end of the documentary, Pogba pledges to "show Manchester that they made a mistake in waiting to give me a contract. And show other clubs that Manchester made a mistake in not offering me a contract."
Pogba looks set to begin a second spell at Juventus this summer after his exit from United is confirmed at the end of this month.
He spent four years in Turin between 2012 and 2016 and performed excellently for the Old Lady which earned him a then-record £89million move to Jose Mourinho's Red Devils in 2016.
Considering Pogba is still only 29, it will be a wrench for a product of United's huge investment to leave the club for free for a second time but ultimately a change of direction seems the best course of action for both parties.
The midfielder has encountered a number of muscular injuries which have kept him out of action for long periods affecting his consistency and performance levels.
Manchester United fans have often pointed to discrepancies between Pogba's performances for their club and those of his display's for his country.
Pogba's superb showings in France's 2018 World Cup triumph rank amongst some of the best performances in his career even though it came at a time when had endured a poor club season with Manchester United finishing sixth in the Premier League.