Zirkzee has fallen out of favour at Old Trafford after starting just five Premier League matches under Michael Carrick and Ruben Amorim last season, leading to persistent transfer rumours.
The Dutchman arrived from Bologna for around £36.5M in 2024, and the club are looking to avoid a significant financial loss this summer as they attempt to recoup as much of that fee as possible.
Zirkzee scored a superb goal in United's recent 5-0 pre-season win over Rosenborg which will only further entice both Juventus and Como to edge closer to a deal this summer.
The 25-year-old has managed just five goals in 56 Premier League appearances for the Red Devils in what has been a very disappointing move for the striker who will not be handed the chance for much game time under Carrick next season.
Zirkzee is familiar with the Serie A, having spent one season on loan at Parma and two seasons playing for Bologna. Juventus and Como are both a step up and could provide him with the platform to rebuild his crumbling career.
With Benjamin Sesko and Mateus Cunha the likely centre-forward options for Carrick, Zirkzee will be restricted to the bench. A move looks increasingly likely this summer as United await bids from the Italian giants.