Despite alleged interest from United at the start of 2020, the playmaker eventually left Tottenham Hotspur to sign a long-term deal at San Siro.
However, the Denmark international has failed to make a sustained impact at the Serie A outfit, who are prepared to part ways with the 28-year-old in January.
According to Corriere dello Sport, United may attempt to 'exploit' the situation if Eriksen is made available for a cut-price fee.
As it stands, it remains to be seen whether Inter will look to recoup the £17m which they shelled out almost a year ago or set a higher asking price.
Arsenal have also emerged as a potential destination for Eriksen, talk which will not be warmly received at their North London rivals.