Zirkzee, who joined United just over a year ago for £36m, has endured a frustrating start to the season under Ruben Amorim. The 23-year-old has played only 90 minutes of league football across five brief appearances, falling behind summer arrivals Benjamin Sesko, Matheus Cunha and Bryan Mbeumo in the pecking order.

With the striker desperate to revive his form ahead of next summer’s World Cup, sources indicate he is now “seriously considering” leaving Old Trafford once the window opens and Everton sense an opportunity.

The Toffees are assessing attacking options after a mixed start to the campaign and are believed to want a striker with a different skillset to Beto and Thierno Barry. While they have explored names like Ivan Toney, Zirkzee is understood to be viewed as a more realistic mid-season target due to his situation at United.

Initial contact has been made between intermediaries and Everton, though any formal move may depend on whether United soften their stance.

West Ham remain in the frame after signalling their interest last month, but United have so far pushed back on loan approaches. Amorim has repeatedly insisted that Zirkzee “is part of the squad” and that the club need depth across all competitions.

Privately, however, United accept that the Dutchman’s lack of minutes is becoming an issue especially after Netherlands boss Ronald Koeman warned that Zirkzee must play more regularly to stay in contention for his World Cup spot.

Several Serie A sides, including Napoli, Juventus and Roma, have been tracking developments and could return with enquiries if United indicate they would consider a sale. Roma, in particular, are reportedly weighing up their striker options, with uncertainty over the future of Evan Ferguson’s loan from Brighton.

Despite concrete interest abroad, Zirkzee is believed to prefer staying in the Premier League, where he feels he has “unfinished business.” A move to a club offering regular starts, a central role and a clear development plan is expected to dominate his discussions with his representatives in the coming weeks.

United must now decide whether retaining a frustrated squad member is worth the disruption or whether a loan or permanent transfer could free up funds and squad space for their own winter reinforcements.

Zirkzee has managed just seven goals in 49 appearances since arriving at Old Trafford, and insiders say he is “determined” to prove his quality but accepts that he may need a fresh environment to do so.

With Everton preparing to step up their interest and West Ham still in the picture, the race for Zirkzee is shaping up to be one of the key storylines of the January transfer window.