The Red Devils are expected to spend on another marksman this summer and they have been linked with the above-mentioned names.
All of them would be upgrades on Rasmus Hojlund and Joshua Zirkzee, but the hierarchy have different plans in mind this summer.
United are likely to work on a limited summer budget and part of the spending spree could depend on multiple player sales.
With this in mind, they have identified Ipswich Town's Liam Delap as the priority target ahead of Gyokeres, Osimhen and Sesko.
The Englishman has had a fine debut season in the Premier League. He has netted 12 top-flight goals for the Tractor Boys thus far.
His performances have grabbed the attention of several elite clubs. Chelsea have also identified him as a top target for the summer.
Delap has a £40m release clause in his contract which is set to become active as soon as Ipswich are relegated from the top-flight.