Fiorentina have emerged as the most concrete route out of Old Trafford for the Dutch forward, advancing talks over a loan with a fee and an option to buy before next Tuesday's deadline.
Several other Serie A clubs circled Zirkzee earlier in the window โ Juventus were the most active suitor for a period, while Como also made an enquiry โ but Fiorentina's need has sharpened this week with Moise Kean expected to leave for Como, who are strengthening their squad ahead of Champions League football.
Manchester United have been open to offers for the 25-year-old for some time, and the chances of a departure before deadline day are rising, though the final terms will still need to work for United to sanction the move.
That is where United's own plans take shape. Rather than treat a Zirkzee exit as a problem to solve reactively, the club has already been lining up loan options at centre-forward so a like-for-like body is ready to come in the moment his move is finalised โ Michael Carrick has been clear internally that a departure cannot be allowed to leave the squad short up front.
SC Freiburg's Igor Matanovic has emerged as the most advanced of those loan targets, with United understood to be competing with Tottenham for the Croatia international, who scored 15 goals last season and has continued to find the net early this campaign.
Brentford's Igor Thiago has also been discussed as an alternative, seen internally as a forward already proven capable of Premier League football following his prolific debut season in England.
The structure of any Zirkzee exit โ a loan with a buy option rather than an outright sale โ mirrors the kind of flexible deal United are seeking on the incoming side too, allowing the club to assess a replacement without committing fully before knowing how the position settles.
With Benjamin Seลกko, Matheus Cunha and Bryan Mbeumo all capable of playing through the middle in the meantime, United are not under pressure to rush a switch, but have made clear a loan forward is very much part of the plan if Zirkzee's own move to Florence goes through as expected.