Inter Milan have reportedly accepted defeat in their attempt to persuade Mauro Icardi to sign a new deal and are now ready to sell the striker for £52m.
The 26-year-old's market value has steadily decreased following his public standoff with Inter over fresh terms, which led to him being stripped of the captaincy in February.
Icardi has only just returned to the Nerazzurri's first-team fold following a falling out behind the scenes, and his future has remained a constant source of speculation during that period in the stands.
Spanish outlet AS reports that the Argentina international's career is in its final months as he will not put pen to paper on a new deal, leaving him with two years to run on his existing contract.
The report indicates that United are best positioned to sign the former Sampdoria star as Madrid are looking elsewhere for new players and Inter are reluctant to do business with a direct rival such as Juventus or Napoli.