The Frenchman is expected to leave United after declaring in June that he wanted a “new challenge” elsewhere.
Madrid pushed hard to sign the player over the summer, with Zinedine Zidane particularly keen on him, only for United to hold firm on their £160m valuation.
However, according to the Daily Mail, United are preparing for life after Pogba by working on deals for two midfielders to arrive before the 2020-21 season.
The Red Devils are said to be interested in signing Atletico Madrid’s Saul Niguez and James Maddison from Leicester City.
Pogba has been hampered by injury problems so far this term, with a foot injury reducing him to just five appearances in all competitions since August.