Ole Gunnar Solskjaer, is planning to sign two forwards in the summer and sell Alexis Sanchez, the Manchester Evening News reports.
Solskjaer could only sign £68m Bruno Fernandes and Odion Ighalo on loan in the January window.
The Norwegian boss was left disappointed, after failing in the chase for his compatriot, Erling Haaland, who has joined Borussia Dortmund.
United are seemingly ready to cut their losses on Sanchez and have begun looking for potential buyers.
Solskjaer tipped Sanchez to revive his Old Trafford career in a press conference last month, but is privately said to be ready to sanction his departure.
Sanchez signed for the Red Devils in January 2018 and has endured a miserable spell at the club.