The 27-year-old is behind only Bayern Munich’s Harry Kane in the top scorers’ charts having broken Robert Lewandowski’s record by managing 11 goals in his first seven matches.

Guirassy is available for a cut-price €17.5m (£15.1m) because of a release clause included when he joined from Rennes. It is understood United have made contact with his agents to sound out a potential move after a difficult start to Premier League life for Højlund, who has yet to score or provide an assist in the competition.

Ten Hag is also believed to be keen on a right‑sided centre-back and two midfielders in January so any move for Guirassy may depend on finding a buyer for Anthony Martial, who scored against Everton in the 3-0 win on Sunday.

Guirassy is also understood to be on Newcastle’s shortlist in January as Eddie Howe looks to strengthen his attacking options, and West Ham, Fulham, Brentford, Crystal Palace and Bournemouth have been linked in the past. 

Guirassy told the Guardian last month in an exclusive interview that he would love to play in the Premier League but did not rule out staying at Stuttgart until the end of the season.

“I cannot hide these things – everyone knows the Premier League is one of the most competitive leagues in the world,” he said. “But at this time I don’t close any doors. 

"There are some very big teams in Europe and it’s not focused only on the Premier League. At Stuttgart we have such a good team and everything is possible in football. If we can continue to be humble like we have been so far then we have a good chance.”