The Sunday People reports that United are ahead o Arsenal in the race for the £20million-rated Nigerian striker.
Reports claim United will make a move for Ighalo regardless of who their manages is next season.
Jose Mourinho is an admirer of the 26-year-old, who has impressed in the Premier League this season.
United are desperate to add firepower to their squad and the striker has previously addmited that moving to Old Trafford would be “a dream”.
He said: “I don’t think I will be moving but I’m not sure I’d say no if United called.
“They were my team growing up. I loved watching Andy Cole and Dwight Yorke on TV. They were my idols and playing at Old Trafford has always been a dream.”