After a difficult season so far, Mainoo is eager to leave Old Trafford in January with Napoli among clubs linked with the England international.
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"He is a player who has been linked to Napoli since August, also for his age, his potential, and the transfer opportunity," Manna told Sky Sport Italia.
"This team is doing well, it is consolidated. We have some important absences right now, but sooner or later the lads will return, strong and determined.
"We have to make the right evaluations, so we’ll see how things progress along the way."
United favour a straight sale over any type of loan arrangement for Mainoo.