As reported by Italy's La Gazzetta dello Sport, Manchester United's 24-year-old Dutch forward Joshua Zirkzee has accepted a move to Roma, but the transfer hinges on the clubs agreeing on the structure and cost. Roma is said to prefer a half-year loan with an option to purchase.

Zirkzee has seen little playing time at Manchester United this season, only starting when Seschko and Cunha were injured consecutively. Eager to return to the Dutch national team for next year's World Cup in North America, Zirkzee is keen to transfer. He has accepted the invitation from Serie A title contenders Roma and is eager to work again with former coach Gian Piero Gasperini, who had previously shown interest in signing him during his time at Atalanta.
Italian media reports that Roma has proposed a loan-to-buy deal to Manchester United. If Roma qualifies for the Champions League this season, the loan will convert into a mandatory permanent transfer, obliging the "Red Wolves" to complete the purchase of Zirkzee. However, the exact buyout fee is still under negotiation.
Roma aims to set the transfer fee between €25 million and €30 million. According to Italy's Il Messaggero, the Roma owner has set a budget for winter signings to strengthen the squad's chances of reclaiming the Serie A title. Despite challenges in complying with Financial Fair Play rules after missing last season's Champions League, the management is eager to win the championship and may be willing to make bolder signings, not necessarily relying on loans or player swaps.
Of course, if Roma can defer the payment of Zirkzee's transfer fee until next summer, they can better manage their budget based on this season’s final results. Therefore, Roma clearly prefers to finalize a loan agreement with an option to buy next summer, aiming to lower the purchase price as much as possible.

However, Manchester United paid €42.5 million to sign Zirkzee from Bologna, so they hope to receive a higher fee. Manager Ruben Amolin faces a tough dilemma: Zirkzee, who has scored only 4 goals in 38 Premier League matches, is clearly not suited to his 3-4-3 system, yet due to possible squad shortages, United sometimes have no choice but to rely on him.
Zirkzee’s shot against Crystal Palace was his first Premier League goal in 364 days. Despite breaking the drought, the Dutch striker remains a "luxury" at Old Trafford—neither fully satisfying nor easily discarded. Some fans fondly remember his ball control when dropping deep, but it is clear that, in the long term, Amolin will need to strengthen the forward line further. Zirkzee’s departure is only a matter of time. Amolin will decide in January whether Zirkzee stays or leaves; if he hesitates to let him go in the winter window, it is likely because he fears no immediate replacement will be brought in.
British media outlet Teamtalk reports that Manchester United is interested in 25-year-old Bournemouth striker Antoine Semenyo. After a secret meeting with the player's agent last Wednesday, a contract offer has been submitted to the Ghana international.
However, currently Liverpool seems to hold an advantage, having made the most progress in negotiations. Semenyo's contract includes a £65 million release clause for January, which will drop to £50 million if the transfer is delayed until next summer.

Manchester United spent £200 million on strengthening their attack during the summer window, so next year's transfer focus has shifted to midfield and defense. If they sign any new forwards, it will likely be affordable backup options, and the order of signings might be delayed. Regarding Zirkzee and forwards, Amolin commented: "Scoring goals is important, but the key is not just the number of goals. Goals certainly boost confidence, and Joshua has also improved greatly in ball control. This will undoubtedly make him more confident. He has a significant impact on matches, which is crucial for the team. He needs to maintain this level in training."