The Morocco international has been on the radar of a number of European football's top clubs since his performances for his country at the 2022 World Cup.
However, on the back of helping the Atlas Lions to the semi-finals in Qatar, he was forced to remain at Fiorentina who received no bids that they deemed to be acceptable.
The 26-year-old was also required in the club's Europa Conference League bid, one which ended in failure as I Viola lost to West Ham United in the final.
With Fiorentina possessing the option to extend Amrabat's contract by a further 12 months, he effectively has two years left on his terms at Stadio Artemio Franchi.
Nevertheless, the Italian side's hierarchy allegedly acknowledge that this summer will be the best time to cash in on the signature of one of their key men.
Providing that they can find the funds for a proposal, Barcelona remain an option for Amrabat, who was linked with a switch to Camp Nou at the turn of the year.
According to Violanews, though, United have taken a step towards signing Amrabat by agreeing personal terms with the player.
That development has been disputed by transfer expert Fabrizio Romano, yet Amrabat is known to have an admirer at Old Trafford in head coach Erik ten Hag.
Amrabat was handed his first opportunity in senior football when he and Ten Hag were at FC Utrecht, his performances eventually leading to a transfer to Feyenoord.
As it stands, it is unclear what fee Fiorentina will be looking for if they are to give the green light to a sale, but United are known to be in a market for a new midfielder.
Although Mason Mount is on the brink of signing for United from Chelsea, another defensive-minded option is required to work alongside or deputise for Casemiro.
United are also allegedly open to cashing in on Fred, who has just 12 months left on his contract and has publicly acknowledged that he is considering his future at the Theatre of Dreams.