The Sun claims that the former Chelsea boss is close to agreeing a deal to succeed current Red Devils boss Louis van Gaal, and has pinpointed the 22-year-old as one of the men he wishes to bring to Old Trafford if he does take over.
Despite Inter setting the early pace in the Italian top flight this season, they have fallen well behind in the title race in recent weeks. They have won just once in their last six league games, and fell to a humiliating 3-0 defeat in the Milan derby.
Oddly, Inter's slump has come at a time when Icardi has been quite impressive in front of goal. He has scored eight goals in his last 13 league games, and has a total of 10 for the season.
Meanwhile, United undoubtedly need more fire-power in front of goal. No side in the top eight have scored on fewer occasions than van Gaal's men this term, so they could definitely do with a goalscorer like Icardi if they wish to move back into the top four.