This is according to the Daily Express, who claim the Red Devils are prepared to offer that huge sum of money for the Argentina international who has also been strongly linked with a move to Chelsea in recent weeks.
Icardi, who turns 22 later this month, has scored an impressive 15 goals in 29 appearances for Inter this season - including 13 in Serie A.
Falcao likely to leave United this summer
This is, of course, a significantly better tally than Falcao’s record at Manchester United this season.
The on-loan AS Monaco forward has netted a disappointing four goals in 16 appearances since joining the Red Devils at the end of the summer transfer window last September.
Falcao’s below-par displays have convinced many Manchester United fans that the Colombia international will almost certainly head back to Monaco at the end of the campaign.
The Red Devils would need to fork out an astronomical £46 million to turn Falcao’s loan move into a permanent transfer - and the chances of that happening, at this moment in time at least, appear extremely slim.
Icardi shining this season
More likely is the idea that Manchester United will reinvest that money on a fitter, younger striker - such as Icardi.
The former Sampdoria forward is currently the second-highest goalscorer in the Italian top flight, sitting one strike behind compatriot Carlos Tevez.
Known for his finishing capabilities, Icardi could be the man Manchester United need to score goals in both the Premier League and, provided they qualify, next season’s Champions League.
Van Gaal must assess Icardi the man
But United boss Louis van Gaal must also assess the pros and cons of Icardi the human being, as well as Icardi the footballer, before splashing out such a large sum of money for his services.
By no means a stranger to controversy, Icardi’s relationship with Argentine media personality Wanda Nara - the former wife of ex-teammate Maxi Lopez - has been big news in Italy over the past two years. Manchester United could do without that particular pantomime on their doorstep.
United could aim higher
Furthermore, with the money at Manchester United’s disposal, Van Gaal could be be aiming his sights a little higher. Icardi is certainly a talented striker, but whether he possesses world-class potential is another question.
He would, however, be an upgrade on Falcao whose best days are surely behind him following last year’s knee injury.
Is Icardi the perfect signing for Manchester United? Which other strikers could replace Falcao next season? Have your say in the comments below.
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