The France World Cup winner has entered the final year of his contract and has so far failed to agree a new deal with United.
Real Madrid, Juventus and Paris Saint-Germain have all expressed an interest in signing Pogba.
According to ESPN, United’s hierarchy have felt for several months that Pogba would not sign a new contract and are now resigned to losing him on a free transfer next summer.
The report claims that United will not be looking to secure a transfer fee for Pogba by selling him in the January window, and are planning to keep the 28-year-old for the remainder of the season.
United are also said to be already making plans for Pogba’s departure and will strengthen their midfield options next summer.
When asked about Pogba’s future this week, the midfielder’s agent Mino Raiola said: ‘You would have to ask Manchester United about it.
‘At this moment everything is calm. There is no update.’
Pogba, who returned to United in an £89 million deal from Juventus in 2016, has struggled to find consistency during his second stint at Old Trafford.
The France international started on the bench for United’s 5-0 defeat to Liverpool on Sunday October 24, and was sent off in the 60th minute after he came in at half time.