Jackson, 24, has found himself in a precarious position at Chelsea following the signings of Liam Delap and Joao Pedro.
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Several reports have suggested Enzo Maresca’s side would be willing to sell him this summer, having previously deemed the Senegal international as untouchable.
According to Sky Sports, Chelsea have no intention of selling him on the cheap and will demand a fee of £80-£100 million, with Man United sad to be interested.
United are understood to want to sign a new striker this summer after disappointing seasons from Rasmus Hojlund and Joshua Zirkzee.