The Red Devils are expected to spend big during the next transfer window and a new centre-forward could be prioritised again.
The club have signed Rasmus Hojlund and Joshua Zirkzee in the last two summers, but neither have been convincing upfront.
Hojlund has been misfiring in front of goal and the same can be said for Zirkzee. Both strikers have not coped with the intensity.
United are now eyeing a deal for Delap, who has netted 12 league goals for Ipswich following their promotion from the second tier.
There is a £40 million relegation release clause in his contract.
That looks likely to be activated, considering the Tractor Boys are poised to be relegated from the Premier League as things stand.
United are not alone in the pursuit and could face competition from the likes of Chelsea and Tottenham Hotspur for his services.
Manchester City have a buy-back option for £40m too.