The Red Devils are performing well this season, sitting in third place in the Premier League standings.
United head coach Erik ten Hag is said to be in the market for a new attacker with the Premier League giants yet to find a long-term replacement for Cristiano Ronaldo.
According to The Telegraph, Tammy Abraham has emerged as a transfer target for Manchester United.
The 25-year-old has endured a mixed second campaign with Roma, scoring seven goals and providing three assists from 27 appearances in all competitions.
Giallorossi remain in a strong position to retain the services of the Englishman, who is under contract with the Italian outfit until 2026.
The former Chelsea man has contributed 26 goals and eight assists in 89 Premier League appearances for the Blues.