The England international is deemed surplus to requirements at Old Trafford, despite enjoying a thoroughly impressive season on loan in Serie A with Roma.
His excellent performances in the Italian capital have not done enough to convince Ole Gunnar Solskjaer that he deserves a place in the United first team, but they have done enough to attract the attention of Inter Milan, according to the Express.
Roma are keen to make Smalling’s move permanent but have only bid £12m for him and finances are tight, restricting their ability to improve that bid.
Man Utd want £20m for the 30-year-old who is still under contract at the club until 2022 thanks to the deal he signed in December 2018.
That contract sees Smalling earn £130,000-a-week at Old Trafford, although he is willing to take a pay cut to return to Italy, where he enjoyed his time with Roma.
Inter may try and haggle the £20m price down and test United’s resolve, especially as the centre-back turns 31 before the end of the year.
If Antonio Conte’s side are successful in their move for Smalling it will be the third United player they have bought within a year after completing deals for Romelu Lukaku and Alexis Sanchez.
Smalling made 29 league starts for Roma this season, the second-most he has managed over his career, scoring three goals as the Paulo Fonseca’s side finished fifth in Serie A.
United have been using a central defensive partnership of Harry Maguire and Victor Lindelof this season but are likely to add another centre-back to their ranks this summer, further pushing Smalling down the pecking order.