Mkhitaryan has fallen down the pecking order at Old Trafford after some poor performances and a disagreement over video analysis after the defeat to Chelsea on November 5.
United signed the Armenia captain for £2 7million in 2016 but manager Jose Mourinho hinted the 28-year-old could leave when he declared ‘every player has his price’ last week.
According to Gazzetta dello Sport, Inter coach Luciano Spalletti wants Mkhitaryan to bolster his attacking options but the challenge for Inter will be meeting United’s asking price of £35m for the attacking midfielder while complying with Financial Fair Play restrictions.
Inter will want to take Mkhitaryan on loan with an obligation to buy in two years, but United are looking to trim their squad in January and might prefer a straight transfer where the funds can be used by Mourinho to strengthen his squad.
United have asked about Willian at Chelsea and have been offered Mesut Ozil from Arsenal as a free agent for the summer as replacements. Bordeaux winger Malcom has also been watched since last season though his club is reluctant to sell in January.