The Red Devils have been poor in the final third this campaign and they have managed just 38 goals from 32 league matches.
Rasmus Hojlund and Joshua Zirkzee have netted only six goals between themselves in the Premier League this campaign.
United clearly need an upgrade on the duo and reports claim that they are determined to purchase Delap from Ipswich this summer.
The 22-year-old has been superb for the Tractor Boys this campaign and he has netted 13 goals in the English top-flight thus far.
Delap can be signed for just £30m when Ipswich are relegated. Chelsea are keen admirers of him, but United are also in the mix.
The Blues see him as a potential understudy to Nicolas Jackson, but United consider him as a regular starter from the no.9 role.
They could offload Rasmus Hojlund as soon as Delap arrives.