The striker's current one-year deal is set to expire on June 30 and with no new agreement in place he is unlikely to be on United's list of retained players when it is published by the Premier League on Friday.

Ibrahimovic, 35, had an impressive season at Old Trafford, scoring 28 goals in 46 games following his free transfer from Paris Saint-Germain, but his campaign was cut short by a knee ligament injury during the Europa League quarterfinal with Anderlecht on April 20.

Despite undergoing successful surgery in the United States in May, Ibrahimovic is not expected to return until January at the earliest. Sources have said United have decided it does not make economic sense to continue to pay Ibrahimovic reported wages of more than £300,000-a-week with no prospect of him playing for at least the first five months of the season.

Doubts over Ibrahimovic's long-term future have already affected Jose Mourinho's summer transfer plans.

Interest in Atletico Madrid forward Antoine Griezmann has cooled in favour of signing an established No. 9 to replace Ibrahimovic.

Real Madrid's Alvaro Morata and Torino's Andrea Belotti are on the list of targets, along with Romelu Lukaku, but the latter is expected to return to Chelsea if they can agree a fee with Everton.

Alexandre Lacazette at Lyon is considered a back-up option after his proposed move to Atletico Madrid fell through because the Spanish club were banned by FIFA from signing players until 2018.

Ibrahimovic has been linked with a move to MLS side LA Galaxy. However, his agent, Mino Raiola, has said his client would prefer to find another team in Europe if his time at United is brought to an end.