The Juventus striker came close to moving to Old Trafford in the final days of the summer transfer window, only for the deal to collapse when United proved unwilling to match his wage demands.
The 33-year-old was thought to be holding out for £300,000 per week, but recent reports suggest he is now willing to accept half that amount in order to get the transfer back on track.
And according to Tutto Mercato Web, United are now close to wrapping up a deal which will go through when the market reopens in January.
Ole Gunnar Solskjaer deliberately targeted young, hungry, British players in the summer, bringing in Harry Maguire from Leicester, Aaron Wan-Bissaka from Crystal Palace and Daniel James from Swansea.
The Norwegian plans to keep faith with that recruitment policy going forward, but he is willing to make an exception for the experienced Mandzukic.
The departures of Romelu Lukaku and Alexis Sanchez to Inter have left United short of options upfront in the early months of 2019/20.
Marcus Rashford and Anthony Martial both performed well in Sunday’s 3-0 victory over Norwich, but Solskjaer still wants to add greater strength in depth at the top of the pitch.
And although he is aware that Mandzukic, who turns 34 next May, is not a long-term solution at centre-forward, Solskjaer is willing to sanction a £10m move.
The Croatia international has fallen out of favour in Turin this term, failing to make a single appearance in any competition.
The striker was even left out of Juve’s Champions League squad by Maurizio Sarri, paving the way for his departure at the start of 2020.
Solskjaer’s side are next in action against Chelsea in the fourth round of the EFL Cup on Wednesday.
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