The club are expected to explore the market when the transfer window opens, with the Slovenian striker facing an extended spell on the sidelines. United's preference is understood to be an experienced replacement who can contribute immediately, rather than a major investment in another young forward.
Dominic Calvert-Lewin had been considered, with Manchester United making enquiries about the Leeds United striker. However, that interest has reportedly cooled after the club learned that he was in advanced discussions over a new contract at Elland Road.
Attention has consequently turned towards Toney, who is currently playing for Al-Ahli in the Saudi Pro League. The England international has previously been linked with a return to English football and is understood to be willing to consider the right opportunity.
United have made enquiries about his situation, although he is not the only forward under consideration.
The priority is to find someone capable of covering for Sesko during his absence. A loan or relatively inexpensive short-term arrangement is considered more likely than a substantial transfer fee for a younger player.
Toney's experience makes him an attractive option. The former Brentford striker has continued to perform in Saudi Arabia and has maintained his place in the England picture, but a return to the Premier League would represent a significant change after his move to Al-Ahli.
There could also be competition for his signature. Newcastle, Tottenham and Everton have been linked with the 30-year-old, meaning United may have to move decisively if they decide to make him their preferred target.
Danny Welbeck was another name considered in the wider search, but United are not understood to have pursued that option in any serious way. He has since moved from Brighton to Chelsea.
For now, Toney remains one of several possibilities rather than an agreed target. United must weigh up the cost and availability of the forward against the need to provide cover for Sesko, with the January window approaching and their attacking options under scrutiny.