The 25-year-old joined Man United from Bologna back in the summer of 2024 but has failed to live up to the hype.
Zirkzee has scored just nine goals in his 75 games across all competitions and fell down the pecking order last season following the arrival of Benjamin Sesko.
According to The Athletic, he could make his return to Italy with Fiorentina advancing in talks over a loan deal.
Michael Carrick’s side have been open to offers for Zirkzee all summer and an exit is looking increasingly like before the end of the transfer window.
Several clubs in Serie A have been interested in Zirkzee with Juventus linked and Cesc Fabregas’ Como having previously made an enquiry.
It’s understood Fiorentina will pay a €5 million loan fee with some sort of buy clause also being negotiated.