Pogba has seen his stock at United plummet in the last year and has repeatedly fallen out with manager Jose Mourinho.
The Frenchman was banished to the bench at the start of the month and has been unable to force his way back in, but did play 90 minutes in the 2-1 defeat to Valencia on Wednesday.
The Mirror claim United are ready to cut their losses with Pogba and sell the player for the second time.
United spent a club-record transfer fee to bring Pogba back from Juventus, but the 25-year-old has fallen well short of expectations at the club.
Mourinho was happy to see Pogba leave in the summer and it now seems Pogbas future at United is sealed.
United are planning Pogbas exit regardless of whether Mourinho remains at the club.
Pogba will be in the shop window in January and United are prepared to send him out on loan with a view to a permanent deal in the summer.
Juventus are rumoured to want a reunion with Pogba, and United are determined to ensure no future manager inherits the problems of the current squad, and see Pogbas position in the team as an issue.
United would like to bring Miralem Pjanic to Old Trafford in a swap deal, but are also credited with an interest in defender Alex Sandro.
Pogba prefers a switch to Spain and his agent Mino Raiola has been sounding out suitors for the last 12 months.