The 21-year-old is on a season-long loan at Fulham but has made just seven league starts this campaign.
He last played a full 90 minutes in the league during a 3-0 home defeat to Bournemouth towards the end of October.
United are believed to be willing to cut their losses and let the youngster leave after accepting he has little future at Old Trafford.
Fosu-Mensah joined United's youth ranks from Ajax in 2014 and the Daily Mail report that he is likely to resign for the Dutch giants in the summer.
Ajax are in the market for a new central defender as they plot a replacement for the outgoing Matthijs de Ligt.
The 19-year-old sensation is one of the most sought-after players in Europe with Real Madrid, Barcelona and Tottenham all heavily linked.
But De Ligt, who is already captaining Ajax, is understood to have his heart set on the Nou Camp.
According to Mundo Deportivo, an initial fee of £65million plus an extra £10m in add-ons would be enough to convince Ajax to sell.
The Dutchman identifies himself as a Barca-type player, confident with the ball at his feet and even chipping in with the odd goal.
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