The defender enjoyed a stellar season helping his side win the Portuguese league.
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It is the second championship he has won and Inacio’s form has seen him become a mainstay in the Portugal team.
He has been included in Roberto Martinez’s preliminary squad for Euro 2024 and United are ready to make a move, according to O Jogo.
The Red Devils have been pursuing Inacio for some time and could make a swoop regardless of what happens to Erik ten Hag.
Liverpool could rival United by making an approach for the centre-back, while Arsenal were rumoured to be interested in January.
Sporting will likely demand upwards of £51million to let Inacio leave.
And United could be prepared to meet their asking price as they need a replacement for Raphael Varane, who will leave when his contract expires at the end of the month.
Chelsea defender Trevoh Chalobah is another target, as he fits the new Old Trafford transfer policy.
Minority owner Sir Jim Ratcliffe only wants to buy players under the age of 25 and does not want Galactico level stars.
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Real Madrid have confirmed the signing of French phenomenon Kylian Mbappe.
Chelsea have announced the appointment of Enzo Maresca as the club’s new head coach.
Manchester City are reportedly keen on tying Erling Haaland down to a new deal.
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Another directive from the top will see the manager only asked what positions he would like to see United recruit in.
The new Old Trafford chiefs will then find three candidates for that role who fit in with the model of player and team they want.
The manager will then have the pick of one of those three.
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