According to the MailOnline's Kieran Gill, the Hornets are "ready to let the 26-year-old leave" in the upcoming transfer window despite tying him down to a five-year deal in September, and a bid upward of £10 million could "tempt" them into selling.
Per Gill, Watford boss Quique Sanchez Flores was asked about Ighalo's future at the club on Friday. He said: "It's impossible to know what happens with the players. Everything is possible in the market in the summer. It's impossible to predict what will happen in the summer."
Per Charles Perrin of the Express, as a team "credited with serious interest" in the Nigerian, United could benefit from Watford's reported willingness to part with him.
The striker displayed some exceptional form in the first half of the season as he bagged 13 Premier League goals and dazzled with his impressive dribbling skills, per Tom Williams of AFP:
Bleacher Report UK's Paul Ansorge was among many calling for the Red Devils to sign him in January:
However, his form has well and truly dried up, and he has netted just three times in all competitions in 2016.
United are in desperate need of firepower this summer—they have been outscored by nine Premier League teams this season—not to mention a player who could act as a catalyst to add excitement and flair to their play in the final third.
Ighalo from 2015 would have been an excellent candidate to be that player for United, but this year he has struggled, which would surely be a worry.
If he can be snapped up for £10 million, he could be worth a gamble, but otherwise the Red Devils should look for players more likely to make an immediate impact up front.
In midfield, the Manchester outfit have been linked with Benfica starlet Renato Sanches with Jack Wilson of the Daily Star reporting they "have already agreed a deal in principle" to sign him. But their pursuit of the player may not be that straightforward, as he has caught the attention of Barcelona, according to Wilson's report.
The 18-year-old broke through the Portuguese club's youth ranks and into the first team this season, and he has immediately commanded a starting berth and become a key performer. Here are some of his best moments:
Portuguese football writer Jan Hagen is an admirer of the youngster's game but believes the price United will have to pay to get him is a lot for what they will get:
Mobility and dynamism in midfield should be a target for the club this summer as Michael Carrick and Marouane Fellaini boast very little of those attributes, and it should also have the knock-on effect of improving their ponderous play in the final third.
Sanches is certainly one who could add that, and his potential is considerable. The amount United would likely have to pay to land him probably wouldn't do him any favours if he's unable to make an instant impact on the team, but the Red Devils can ill afford to wait if Barca are also interested.