David Moyes’ side were keen Zirkzee, 25, as a potential alternative for Monaco’s Folarin Balogun, who has reportedly failed his medical.
It’s understood that the offer was for a season long loan, with Everton willing to offer a fee of £10 million, which included the player’s wages.
According to Sky Sports, Man United have turned the offer down because it arrived too late in the transfer window.
Michael Carrick’s side aren’t blessed with striker options with current number nine Benjamin Sesko in the process of returning from injury.
United had previously been in negotiations with Juventus and Fiorentina over a loan deal for the striker, both of which fell through.
