The right-back was signed by Jose Mourinho from Porto for a fee of £19million in 2018 but he has fallen down the pecking order at Old Trafford.
Ole Gunnar Solskjaer brought in Aaron Wan-Bissaka from Crystal Palace for £50million in the summer and he has cemented his place as first choice.
And the England international's form means the United boss is willing to listen to significant offers for Dalot, according to The Sun.
The Portuguese full-back has spent the majority of his United career on the sidelines through injury.
He has made just four Premier League starts with 10 appearances in all competitions with his only goal coming in the 6-0 victory over Tranmere in the FA Cup fourth-round.
Wan-Bissaka has played 34 times in his first season at the club and has managed two assists.
Solskjaer is planning a huge squad overhaul as he pursues targets including Jadon Sancho, Harry Kane and Saul Niguez.
But he will be forced to raise funds to bring players in due to the financial implications of the coronavirus crisis.
Dalot and the likes of Paul Pogba, Jesse Lingard, Chris Smalling and Phil Jones could potentially be shown the door in the summer.
The 21-year-old is valued at around £30million and his former manager Mourinho is still thought to be a big fan, meaning he could be tempted to try and take him to Tottenham.
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