New Inter Milan boss Antonio Conte has put Lukaku at the top of his wanted list as he looks to build a side capable of challenging Juventus for the Scudetto, but he needs to offload Icardi first.
It was suggested that Conte would have to wait for a rival club to snap up the controversial Argentinean before make a move, but could now attempt to kill two birds with one stone.
United are demanding £75million for Lukaku, a figure the Nerazzurri are unable to match, and they hope by including Icardi, a deal could be reached.
Inter's big fear is United will say no and demand the £75million so Reds boss Ole Gunnar Solskjaer could bring in his own transfer targets this summer.
Conte will not want to move on to other targets just yet and the Serie A side look set to persist with the Lukaku talks for now.
Inter winger Ivan Perisic is another player to be linked with United in the past and the Reds may request he be thrown in as part of the deal as well.