Red Bull Salzburg will listen to offers around £45 million for Benjamin Sesko, according to iSport.
The 19-year-old Slovenia international has been the subject of interest from Manchester United, Chelsea and Newcastle.
It is thought that United want to get Sesko, with Cristiano Ronaldo angling for a move away this summer.
However, it has emerged that whether Ronaldo stays or goes, manager Erik ten Hag wants more options in attack.
There is a shortage of senior strikers in the United squad after the departure of Edinson Cavani.
Salzburg is not keen to sell the 19-year-old striker at all, and it would take a substantial bid for the Red Devils to get hold of their target this summer.